Question

Rohit and Mohit were partners sharing profits and losses in the ratio of 2:1. Their capital accounts as on 31.3.2021 had a credit balance of ₹ 1,09,000 and ₹ 66,000 respectively. They admitted Sahil as a new partner on 1^st April, 2021 for 1/5^th share in profits. Sahil brought ₹ 25,000 as his share of goodwill premium. He agreed to contribute capital in new profit-sharing ratio. The amount of capital brought by Sahil was:

पर्याय

• ₹ 40,000

• ₹ 32,000

• ₹ 12,50,000

• ₹ 50,000

Answer 1

₹ 50,000

Explanation:

Old Ratio = 2:1

New Share = 1/5^th

Remaining share = `1- 1/5 =4/5`

New Share of Rohit: Rohit`=4/5xx2/3 =8/15` 

Mohit =`4/5xx1/3=4/15`

Sahil `= 1/5 xx3/3 = 3/15`

∴ 8 : 4 : 3

Total Capital = 1,09,000 + 66,000 + 25,000 = ₹ 2,00,000

If 4/5^th = ₹ 2,00,000

∴ 1/5^th =` 2,00,000xx 5/4xx1/5 =₹ 50,000`

Thus, capital brought by sahil = ₹ 50,000