CA CPT Model Test Paper 11 with solutions for online practice

A and b were partners in a joint venture sharing profits and losses in the proportion of $\frac{4}{5}$th and $\frac{1}{5}$th respectively. A supplies goods to the value of Rs. 50,000 and incurs expenses amounting to Rs. 5,400. B supplies goods to the value of Rs. 14,000 and his expenses amount to Rs. 800. B sell goods on behalf of the joint venture and realizes Rs. 92,000. B is entitled to a commission of 5% on sales. B settles his account by bank draft. What will be the final remittance?