Yadu, Madhu and Vidu are partners, sharing profit and losses in the ratio of 2:2:1. Their fixed capitals on April 01,2018 were: Yadu ₹5,00,000, Madhu ₹4,00,000 and Vidu is ₹3,50,000. As per a partnership deed, partners are entitled to interest on capital of @5% p.a. and Yadu has to be paid a salary of ₹2000 per month. The net loss of the firm as per profit and loss account for the year ending March 31, 2019, amounted to ₹75,000. On the basis of the profit and loss appropriation account, Partners' distribution of loss would be:

Yadu ₹30,000, Madhu ₹30,000, Vidu ₹15,000

The correct answer is option 1-Yadu ₹30,000, Madhu ₹30,000, Vidu ₹15,000.

Total loss- ₹75,000 (distributed in 2:2:1)

Yadu share = 75,000 x 2/5
                 = ₹30,000

Madhu share = 75,000 x 2/5
                   = ₹30,000

Vidu share = 75,000 x 1/5
                =₹15,000

Note: Although interest on capital and salary are mentioned, in case of loss (and absence of profits), these appropriations are not provided unless specifically stated otherwise. Hence, they are ignored. Furthermore, this question is taken straight from the NCERT.  A screenshot of NCERT is given below.