X and Y are partners sharing profits in the ratio of 3:2. Their capitals are Rs. 2,00,000 and Rs. 1,00,000 respectively. Interest on capital is agree…

Total interest on capital demanded is Rs. 20,000 (for X) + Rs. 10,000 (for Y) = Rs. 30,000. Since the available profit is only Rs. 15,000 and interest on capital is an appropriation, the available profit is distributed in the ratio of interest on capital, which is 20,000:10,000 or 2:1. Thus, X gets $15,000 \times \frac{2}{3} = \text{Rs. } 10,000$ and Y gets $15,000 \times \frac{1}{3} = \text{Rs. } 5,000$.