Harsh, Anand and Ravi were partners in a firm sharing profits in the ratio of 2:2:1. Ravi
was guaranteed to be given a profit of Rs. 50,000 per year. Deficiency if any, on that
account should be borne by Harsh and Anand in the ratio of 3:2. The net profit of the firm
for the year ended 31.3.14 was Rs. 2,00,000.
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