P, Q and R are partners in a firm sharing profits and losses in the ratio of 3 : 2 : 1. R retires and the balance in his capital A/c after making necessary adjustments works out to be ₹60,000. However P and Q agreed to pay him ₹75,000 in full settlement of his claim. Then the amount to be debited to P's capital A/c would be:

₹9,000

The correct answer is Option (1) - ₹9,000.

R's capital after adjustment = ₹60000
Claim settled = ₹75000
Excess amount = 75000 - 60000
                      = ₹15000

This excess amount is shared by remaining partners in 3:2.

P borne = 15000 x 3/5
            = ₹9000

Q borne = 15000 x 2/5
             = ₹6000

Thus P will borne 9000 and his capital account is debited for this amount.