X and Y are partners in a firm having capital balances Rs. 1,08,000 and Rs. 72,000, respectively. They admit Z into a partnership for $${\frac{1}{3}^{{\text{rd}}}}$$ share, and Z brings proportion ate amount of capital. The capital amount of Z is
A. Rs. 22,500
B. Rs. 90,000
C. Rs. 1,80,000
D. Rs. 54,000
Answer: Option B

Step 1: Find total capital of X and Y
X = 108,000
Y = 72,000
Total = 108,000 + 72,000 = 180,000
Step 2: Z is admitted for 1/3 share
This means:
Zās capital should be 1/3 of total capital after admission
Let total capital after admission = T
Then:
Zās share = (1/3)T
X and Y together = (2/3)T
But we already know:
X + Y = 180,000 = (2/3)T
Step 3: Find total capital (T)
2
3
š
=
180
,
000
3
2
ā
T=180,000
š
=
180
,
000
Ć
3
2
=
270
,
000
T=180,000Ć
2
3
ā
=270,000
Step 4: Find Zās capital
š
=
1
3
Ć
270
,
000
=
90
,
000
Z=
3
1
ā
Ć270,000=90,000
Capital Ratio of share X & Y is 3:2
New Partner z Share 1/3
Now, X= 3/5-1/3=4/15
Y=2/5-1/3=1/15
Z=1/3*5*5=5/15
New Ratio=4:1:15
Now total Capital of X & Y is (108000+72000)=180000
Share Capital of Z is = 180000*5/10
=90000