A and B invest Rs. 2,00,000 and Rs. 1,00,000 respectively in a partnership, and agree to divide profit and loss equally after providing for interest @ 10% per annum on original capital, and salaries of Rs. 24,000 and Rs. 48,000 respectively. How much amount A would get if the period’s net income (before interest and salaries) is Rs. 90,000:

The correct answer is C.

A’s share of interest = 200000 * 10/100 = 20000
B’s share of interest = 100000 * 10/100 = 10000
A’s share of salary = 24000
B’s share of salary = 48000
Total amount to be paid as interest and salary = 20000 + 10000 + 24000 + 48000 = 92000
Remaining profit = 90000 – 92000 = 8000
A’s share of profit = 8000/2 = 4000
A’s total share = 4000 + 20000 = 24000
So the answer is 24000