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प्रश्न
Indu and Surekha are partners sharing profits and losses in the ratio of 2 : 1 with Capitals of ₹ 3,00,000 and ₹ 2,00,000.
You are required to answer the following question in the alternative case:
If the partnership deed provides for interest on Capital @ 9% p.a. and the profits for the year are ₹ 36,000, then Indu's share of interest on Capital will be ______.
विकल्प
₹ 24,000
₹ 27,000
₹ 21,600
₹ 14,000
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उत्तर
If the partnership deed provides for interest on Capital @ 9% p.a. and the profits for the year are ₹ 36,000, then Indu's share of interest on Capital will be ₹ 21,600.
Explanation:
Interest on Indu's Capital : 9% on ₹ 3,00,000 = 27,000
Interest on Surekha's Capital : 9% on ₹ 2,00,000 = 18,000
Total Interest on Capital = 45,000
Profit will be divided in the ratio of interest on capital, or 27,000 : 18,000 or 3 : 2, as available profit is only ₹ 36,000, which is less than interest payable of ₹ 45,000.
Indu's Share = 36,000 × `3/5` = ₹ 21,600
Surekha's Share = 36,000 × `2/5` = ₹ 4,400
