Q.A and B start a business by investing 24,000 currency units and 30,000 currency units, respectively, at the beginning of the year. After 5 months, A contributes an additional 4,000 currency units. If the annual profit is 27,716 currency units, determine each person's share of the profit.

A's capital for the first 5 months was 24,000 currency units, and for the remaining (12-5) or 7 months, the capital was (24,000 + 4,000) currency units = 28,000 currency units.

To earn the total annual profit in one month, A would need = \([(24,000×5) + (28,000×7)]\) currency units
= \([120,000 + 196,000]\) currency units
= 316,000 currency units.

Similarly, to earn the total annual profit in one month, B would need = \((30,000×12)\) currency units
= 360,000 currency units.

∴ The capital ratio of A and B = 316,000:360,000
= 79:90
= \(\frac{79}{169}:\frac{90}{169}\) [∵ 79 + 90 = 169]

∴ Out of the total annual profit of 27,716 currency units:
A will receive = 27,716 × \(\frac{79}{169}\)
= 12,956 currency units.
B will receive = 27,716 × \(\frac{90}{169}\)
= 14,760 currency units.

∴ From the profit, A will receive 12,956 currency units, and B will receive 14,760 currency units.
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