Profit is divided according to capital × time.
A’s investment
48,000×6=288,000
24,000×6=144,000
Total for A:
288,000+144,000=432,000
B’s investment
72,000×6=432,000
96,000×6=576,000
Total for B:
432,000+576,000=1,008,000
Profit ratio
A:B=432,000:1,008,000
Divide by 144,000:
= 3 : 7
Total parts (= 10)
B’s share:
107×55,000
=38,500