Read the following information and answer the question.

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- ₹1,10,000
Salary payable- ₹30,000
O/s expenses- ₹10,000
General reserve- ₹40,000
Bank balance- ₹2,10,000
Sundry debtors- ₹1,00,000
Provision for doubtful debts- ₹10,000
Stock -₹50,000
Furniture- ₹40,000
Computers- ₹2,00,000
Vehicle- ₹2,00,000

Total capital of the firm is decided to be ₹6,00,000 and that will be in profit-sharing ratio. What will be the capital of partner B.

₹2,00,000

The correct answer is option 2- ₹2,00,000.

Total capital = ₹6,00,000
New ratio is 1:1:1
Each partner will get 1/3rd share in profit
B' new capital = 6,00,000 x 1/3
                      = ₹2,00,000