At the beginning of the year, the capital ratio of Srikanta and Saifuddin was ₹2,40,000 : ₹3,00,000 = 4 : 5 = \(\frac{4}{9} : \frac{5}{9}\) [since 4 + 5 = 9]. Four months later, Peter joined by investing ₹81,000. Then: - Srikanta withdrew \(\frac{4}{9}\) of ₹81,000 = ₹36,000 - Saifuddin withdrew \(\frac{5}{9}\) of ₹81,000 = ₹45,000 Srikanta’s capital: - First 4 months: ₹2,40,000 - Remaining 8 months: ₹2,40,000 – ₹36,000 = ₹2,04,000 Saifuddin’s capital: - First 4 months: ₹3,00,000 - Remaining 8 months: ₹3,00,000 – ₹45,000 = ₹2,55,000 Peter’s capital: - Joined after 4 months → invested ₹81,000 for the remaining 8 months Capital-months calculation: - Srikanta: (₹2,40,000 × 4) + (₹2,04,000 × 8) = ₹9,60,000 + ₹16,32,000 = ₹25,92,000 - Saifuddin: (₹3,00,000 × 4) + (₹2,55,000 × 8) = ₹12,00,000 + ₹20,40,000 = ₹32,40,000 - Peter: ₹81,000 × 8 = ₹6,48,000 Capital ratio = ₹25,92,000 : ₹32,40,000 : ₹6,48,000 = 2592 : 3240 : 648 = 4 : 5 : 1 = \(\frac{4}{10} : \frac{5}{10} : \frac{1}{10}\) [∵ 4 + 5 + 1 = 10] Total profit = ₹39,150 - Srikanta’s share = \(\frac{4}{10} \times ₹39,150\) = ₹15,660 - Saifuddin’s share = \(\frac{5}{10} \times ₹39,150\) = ₹19,575 - Peter’s share = \(\frac{1}{10} \times ₹39,150\) = ₹3,915 Final profit distribution: - Srikanta receives ₹15,660 - Saifuddin receives ₹19,575 - Peter receives ₹3,915