Read the text and answer the question :

Suresh and Dinesh were partners in a fast-food corner sharing profits and losses in ratio 3:2. They sold fast food items across the counter and did home delivery too. Their initial fixed capital contribution was ₹1,20,000 and ₹80,000 respectively. At the end of first year their profit was ₹1,20,000 before allowing the remuneration of ₹3,000 per quarter to Suresh and ₹2,000 per half year to Dinesh. Such a promising performance for first year was encouraging, therefore, they decided to expand the area of operations. For this purpose, they needed a delivery van, a few Scooties and an additional person to support. Six months into the accounting year, they decided to admit Rajesh as a new partner and offered him 20% as a share of profits along with monthly remuneration of ₹2,500. Rajesh was asked to introduce ₹1,30,000 for capital and ₹70,000 for premium for goodwill. Besides this Rajesh was required to provide ₹1,00,000 as loan for two years.  Rajesh readily accepted the offer. The terms of the offer were duly executed and he was admitted as a partner.

Rajesh will be entitled to how much remuneration at the end of the year?

₹15,000

The correct answer is option 2- ₹15,000.

Rajesh was entered into the partnership after six months of the accounting year. So he is entitled remuneration only for 6 months @ ₹2,500 per month.

Total remuneration = 2,500 x 6
                               = ₹15,000