(3) Ratio of the equivalent capitals of A and B for 1 month = (4000 × 8 + 6000 × 4) : (5000 × 9 + 3000 × 3) = (32000 + 24000) : (45000 + 9000) = 56000 : 54000 = 28 : 27 Sum of the terms of ratio = 28 + 27 = 55 A is an active partner. Allowance got by A in 1 year = Rs. 1200 Remaining profit = Rs. (6700 – 1200) = Rs. 5500 ∴ B’s share = Rs. (