A, B & C are partners sharing profits in the ratio of 5:4:1. Their capital accounts showing balance of ₹300000, ₹150000, ₹150000 respectively. It is decided between partners that they will share future profits equally. Firm has the following information-
Creditors- ₹110000
Salary payable- ₹30000
O/s expenses- ₹10000
General reserve- ₹40000
Bank balance- ₹210000
Sundry debtors- ₹100000
Provision for doubtful debts- ₹10000
Stock -₹50000
Furniture- ₹40000
Computers- ₹200000
Vehicle-₹200000

Total capital of the firm is decided to be ₹600000 and that will be in profit-sharing ratio. What will be the capital of partner B.

₹200000

Total capital = ₹600000
New ratio is 1:1:1
Each partner will get 1/3rd share in profit
B' new capital = 600000 x 1/3
                      = ₹200000