The chemical equation is said to be balanced if the number of the atom of the reactant element is equal to that of the product. In balancing the reactions, subscripts in a formula are never changed. Thus, option b is correct.
A balanced chemical reaction is a representation of the elements along with their coefficients and charges in a proportional manner on the reactant and the product side.
To balance a reaction the coefficients for the reactants and products are varied, followed by the law of conservation of matter. In balancing the subscripts in the elemental formula are never changed.
Therefore, option b. the subscripts of the elemental formula are never changed.
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