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A, B and C form a …

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A, B and C form a partnership firm, sharing profits in the ratio of 3:2:1, subject the following: a) C's share in the profits, guaranteed to be not less than ₹15000 in any year b) B gives guarantee to the effect that gross fee earned by her for the firm shall be equal to her average gross fee of the proceeding five years, when she was carrying on profession alone (which is ₹25000). The net profit for the year ended March 31, 2013 is ₹75000. The gross fee earned by B for the firm was ₹16000. Prepare Profit and Loss Appropriation Account (after giving effect to the alone).
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