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A, B and C are partners 2:2:1. C is guaranteed minimum ₹20,000. Firm profit is ₹80,000. C's actual share before guarantee is

A₹32,000
B₹16,000
C₹20,000
D₹40,000
Answer & Solution
Correct answer: B. ₹16,000
C's normal share = 80,000 × 1/5 = ₹16,000. Since this is below the ₹20,000 guarantee, A and B make up the ₹4,000 shortfall.
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