X,Y, Z are 3:2:1 partner's with capital of $100000,$90000and $80000 respectively.
case 1= Interest on capital allowed at the rate 5% p.a instead of 8% p.a.
case2= Intrest on capital allowed at the rate 11•5% p.a instead of 6•5% p.a.
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case 1 : if 5% then 13,500 & if 8% then 21,600
case 2 : if 11.5% then 31,050 & if 6.5% then 17,550
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