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小果子

X and Y are in partnership. They share profits equally after charging a salary $40,000 per year for X and interest on
capital at 5% per year.
At 1 January 2006 their capital balances were:
                                $
       X                   200,000
       Y                  100,000
On 1 July 2006 Y introduced a further $100,000 capital, and X’s salary was discontinued.
The partnership profit for the year ended 31 December 2006 was $337,500.
What was X’s total profit share for the year ended 31 December 2006?
             $
A    182,500
B    178,750
C    180,000
D    190,000

C X salary 20,000 + interest 10,000 + share 150,000 = 180,000