A and B are partners sharing profits in the ratio 3:2 with capitals of ₹1,00,000 and ₹50,000 respectively. Interest on capital is agreed at 10% p.a. B will be entitled to get an annual salary of ₹7,000. Net Profit for the year was of ₹60,000. Divisible Profit to A and B is -

A- ₹22,800 B - ₹15,200

The correct answer is option 1- A- ₹22,800 B - ₹15,200.

Interest on Capital -
A = 1,00,000 x 10/100
   = 10,000
B = 50,000 * 10/100
   = 5,000
Total interest = 10,000 + 5,000
                      = 15,000

B's salary = 7,000
Divisible Profit = Net profit - Interest on capital - Salary
                       = 60,000 - 15,000 -7,000
                       = 38,000

A's share in profit = 38,000 * 3/5
                            = ₹22,800

B's share in profit = 38,000 * 2/5
                            = ₹15,200