X, Y and Z are partners sharing profit and loss equally. Their capital balances on 31th March 2012 are Rs. 80,000, Rs. 60,000 and Rs. 40,000, respectively. Their personal assets are worth as follows: X - Rs. 20,000, Y - Rs. 15,000 and Z - Rs. 10,000. The extent of their liability in the firm would be
A. X - Rs. 80,000, Y - Rs. 60,000, Z - Rs. 40,000
B. X - Rs. 20,000, Y - Rs. 15,000, Z - Rs. 10,000
C. X - Rs. 1,00,000, Y - Rs. 75,000, Z - Rs. 50,000
D. Equal
Answer: Option B

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