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प्रश्न
Anuj and Kartik were partners in a firm sharing profits and losses in the ratio of 5 : 4. Anuj withdrew ₹ 20,000 at the beginning of every alternate month starting from 1st April, 2023, during the year ended 31st March, 2024. Interest on Anuj’s drawings @ 6% p.a. for the year ended 31st March, 2024, will be:
विकल्प
₹ 8,400
₹ 1,200
₹ 4,200
₹ 3,600
MCQ
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उत्तर
₹ 4,200
Explanation:
| Date | Amount (₹) | Number of months (Upto 31.03.2024) |
Product (₹) |
| 1st April, 2023 | 20,000 | 12 | 2,40,000 |
| 1st June, 2023 | 20,000 | 10 | 2,00,000 |
| 1st August 2023 | 20,000 | 8 | 1,60,000 |
| 1st October, 2023 | 20,000 | 6 | 1,20,000 |
| 1st December, 2023 | 20,000 | 4 | 80,000 |
| 1st February, 2024 | 20,000 | 2 | 40,000 |
| Total Product | 8,40,000 |
Interest on drawings = `"Total product" xx "Rate of interest"/100 xx 1/12`
= `8,40,000 xx 6/100 xx 1/12`
= `54,000 xx 1/12`
= ₹ 4,200
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