What is C’s share of the profit (in ₹)? I: A and B start a business. A invests ₹40,000 for the entire year. B invests ₹60,000 for the first 6 months and then reduces his capital to ₹30,000 for the remaining 6 months. II:C joins the business after 3 months with an investment of ₹80,000 and remains invested till the end of the year. At the end of the year, the total profit is ₹1,74,000, which is distributed in the ratio of their effective capital contributions.

Solution

Compute “capital × time” for each partner. A: Investment = 40,000 Time = 12 months Contribution = 40,000 × 12 = 4,80,000 B: First 6 months: 60,000 × 6 = 3,60,000 Next 6 months: 30,000 × 6 = 1,80,000 Total = 3,60,000 + 1,80,000 = 5,40,000 C: Joins after 3 months ⇒ invested for 9 months Contribution = 80,000 × 9 = 7,20,000 Ratio A : B : C = 4,80,000 : 5,40,000 : 7,20,000 Divide by 60,000: = 8 : 9 : 12 Total parts = 8 + 9 + 12 = 29 Total profit = ₹1,74,000 Each part = 1,74,000 ÷ 29 = 6,000 C’s share = 12 × 6,000 = ₹72,000