The correct answer is B. Rs. 1,467.
The first step is to calculate the total amount of money that needs to be distributed to the partners. This is done by adding up the partners’ capitals, loans, and sundry creditors. In this case, the total amount is Rs. 27,900.
The next step is to calculate the amount of money that each partner is entitled to. This is done by multiplying each partner’s capital by their profit-sharing ratio. In this case, A is entitled to Rs. 7,370, B is entitled to Rs. 5,580, and C is entitled to Rs. 2,050.
The final step is to subtract the amount of money that each partner owes from the amount that they are entitled to. In this case, B owes Rs. 3,000, so their final amount is Rs. 2,580.
Therefore, in September, B will receive Rs. 1,467.
Here is a breakdown of each option:
- Option A: Rs. 1,400. This is the amount that B would receive if they were not owed any money. However, B owes Rs. 3,000, so they will not receive this amount.
- Option B: Rs. 1,467. This is the correct answer. It is the amount that B is entitled to after subtracting the amount that they owe.
- Option C: Rs. 1,633. This is the amount that B would receive if they were not owed any money and if the assets had been realized for Rs. 6,000 in September. However, the assets were only realized for Rs. 4,500, so B will receive less than this amount.
- Option D: Rs. 1,933. This is the amount that B would receive if they were not owed any money and if the assets had been realized for Rs. 6,000 in September and if there were no expenses. However, there were expenses of Rs. 300, so B will receive less than this amount.