A, B and C were partners. On 1.4.2017, they admitted, their manager, D as a partner. Profits and losses in the new partnership were to be shared in the ratio of 4 : 3 : 2 : 1 respectively. In addition, C is to get a salary of  ₹600 p.m. D had previously been paid a salary of  ₹1,000 p.m. and a commission of 3% of the profits, after charging his salary and commission but before charging out partners’ salary. It was agreed that for the first year of the new partnership, any excess of his share of profit over the sum he would have earned had he remained as manager increased by  ₹700, should be charged to A’s share of profits.

On considering the draft accounts for the year ended 31.3.2018, the partners agreed to the following adjustments:

(a) To provide a staff bonus of  ₹5,500;

(b) That As son E, an employee of the business, should receive an additional bonus of  ₹250 chargeable against his father’s share of profit;

(c) That ₹500 of B’s share of profits should be credited to C. The profits for the year ended 31.3.2018, before making the above adjustments and before charging C’s salary amounted to  ₹ 32,000.

You are required to prepare a statement showing the division of profits among the partners.