To calculate the profits attributable to each partner: 1. Calculate the total interest on capital for each partner: - A: Rs. 40,000 (5% of Rs. 8,00,000) - B: Rs. 30,000 (5% of Rs. 6,00,000) - D: Rs. 20,000 (5% of Rs. 4,00,000) 2. Calculate B's annual salary: Rs. 3,000 * 12 = Rs. 36,000 3. Calculate D's commission: Rs. 12,000 4. Calculate A's guaranteed share of profit: Rs. 25,000 5. Calculate B's guaranteed share of profit: Rs. 55,000 - Rs. 30,000 (interest) - Rs. 36,000 (salary) = Rs. -11,000 (deficiency) 6. Distribute the remaining profit among the partners: - Total profit: Rs. 2,16,000 - Total guaranteed profit: Rs. 25,000 (A) + Rs. 55,000 (B) + Rs. 20,000 (D) = Rs. 1,00,000 - Remaining profit: Rs. 2,16,000 - Rs. 1,00,000 = Rs. 1,16,000 7. Allocate the remaining profit according to the profit-sharing ratio: - A: (5/10) * Rs. 1,16,000 = Rs. 58,000 - B: (3/10) * Rs. 1,16,000 = Rs. 34,800 - D: (2/10) * Rs. 1,16,000 = Rs. 23,200 So, A's share of profit, excluding interest on capital, is Rs. 58,000. B's share of profit, including interest on capital but excluding salary, is Rs. 34,800. D's share of profit is Rs. 23,200.