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प्रश्न
Sweta and Tripti are partners sharing profits and losses in the ratio of 2 : 1 with capitals of ₹ 3,00,000 and ₹ 2,00,000.
If the partnership deed provides for interest on capital @ 9% p.a. and the profits for the year are ₹ 36,000, then Sweta’s share of interest on capital will be ______.
विकल्प
₹ 24,000
₹ 27,000
₹ 21,600
₹ 14,400
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उत्तर
Sweta and Tripti are partners sharing profits and losses in the ratio of 2 : 1 with capitals of ₹ 3,00,000 and ₹ 2,00,000.
If the partnership deed provides for interest on Capital @ 9% p.a. and the profits for the year are ₹ 36,000, then Sweta’s share of interest on capital will be ₹ 21,600.
Explanation:
Calculate Interest on Capital:
Interest on Sweta’s Capital = `3,00,000 xx 9/100`
= ₹ 27,000
Interest on Tripti’s Capital = `2,00,000 xx 9/100`
= ₹ 18,000
Total Interest on Capital = ₹ 27,000 + ₹ 18,000
= ₹ 45,000
The available profit is only ₹ 36,000, which is less than the interest payable of ₹ 45,000. The profit will be distributed in the ratio of interest on capital, i.e., 27,000 : 18,000 or 3 : 2.
Sweta’s Share = `36,000 xx 3/5`
= ₹ 21,600
Tripti’s Share = `36,000 xx 2/5`
= ₹ 14,400
