A and B are partners in a firm sharing profits in the ratio 2 : 1. C is admitted into the firm with 1/4th share in profits and he brings Rs. 30,000 as his capital. If the capitals of A and B are to be adjusted in their profit sharing ratio then the capital of A will be-

Rs. 60,000

The correct answer is Option (2) → Rs. 60,000

• A and B share profits = 2 : 1

• C is admitted with 1/4 share

• Capital brought by C = ₹30,000

• Capitals of A and B are to be adjusted in their profit-sharing ratio (2 : 1) according to the new total capital.

If ¼ share = ₹30,000,
then total capital = 30,000 × 4 = ₹1,20,000.

After C’s admission, A and B together have = 1 − ¼ = ¾ share. 

• C’s share (¼) = ₹30,000

• Remaining capital for A and B = ₹1,20,000 − ₹30,000 = ₹90,000

• A and B share this ₹90,000 in their old ratio 2 : 1
• A = 2/3 * 90000 = 60,000
• B = 1/3 *90,000 = 30,000