F3 - Need Your Help on a Past Exam Question

[Michel]

Dear Sir / Madam,

Would anyone help on the below question, more specifically on the workings?
With thanks.

Question: A and B are in partnership, sharing profits in the ratio 3:2 and preparing their accounts to 30 June each year. On 1 January 2006, C joined the partnership and the profit sharing ratio became A 40%, B 30%, and C 30%.
Profits for the year ended 30 June 2006 were:
$
6 months ended 31 December 2005 300,000
6 months ended 30 June 2006 450,000
A bad debt of $50,000 was written off in the six months to 30 June in computing the $450,000 profit. It was agreed that this expense should be borne by A and B only, in their original profit-sharing ratios.
What is A’s total profit share for the year ended 30 June 2006' $
A 330,000
B 310,000
C 340,000
D 350,000

[alishaACCA]

hello,
well i'll try to answer your question..
well the partnership profit is in two half:
1st year ended 31 dec
2nd year ended 30 June

A is entitled to profit from the 1st half( 300, 000* 3/5)= 180,000
Profit from second half :(450+50)* 40%= 200,000
(Here u should add the 50 bad debts coz u are told zat it would be borne by A and B only)

now you have to minus the Bad debts in their original ration(3:2)= (50,000* 3/5)=30,000

thus your final figure:
180+200-30= 350