CA CPT Model Test Paper 4 with solutions for online practice

Vimal and Vishal are partners sharing profits and losses in the ratio of 2 : 1. On 1st Jan 2009, Vasu is admitted with $\frac{1}{4}$ th share in profits with guaranteed amount of Rs. 25,000. The profits for the year ended 31 Dec, 2009 amounting to Rs. 76,000. The share of Vishal in the profits should be