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ATQ; Ratio of profit shares of ‘A’, ‘B’ and ‘C’ = (24 × 12000):(18 × 14000):(12 × 20000) = 24:21:20 Profit of ‘B’ and ‘C’ together = (139100) × {(21 + 20)/(24 + 21 + 20)} = Rs. 87740
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