SSC MTS 4 Feb 2026 Shift 3 Paper

Concept:Profit sharing in partnership with changing capitals is based on the product of each partner’s capital and the time it is invested.Explanation:M started with Rs. 28,000 and N with Rs. 32,000.After 4 months, M withdrew Rs. 8,000, so M’s capital becomes Rs. 20,000 for the remaining 8 months.After 4 months, N added Rs. 8,000, so N’s capital becomes Rs. 40,000 for the remaining 8 months.M’s effective investment: $(28,000 \times 4) + (20,000 \times 8) = 1,12,000 + 1,60,000 = \text{Rs. }2,72,000$.N’s effective investment: $(32,000 \times 4) + (40,000 \times 8) = 1,28,000 + 3,20,000 = \text{Rs. }4,48,000$.Profit ratio M : N = $2,72,000 : 4,48,000 = 17 : 28$.Total ratio parts = $17 + 28 = 45$.Each part = $\frac{54,000}{45} = \text{Rs. }1,200$.N’s share = $28 \times 1,200 = \text{Rs. }33,600$.Answer:Rs. 33,600 (Option C).