A, B and C are partners in a firm sharing profits in the ratio of 3 : 2 : 1. They earned a profit of Rs 30,000 during the year ended 31st March, 2019.  Distribute profit among A, B and C if:

(a) C's share of profit is guaranteed to be Rs 6,000 Minimum.

(b) Minimum profit payable to C amounting to Rs 6,000 is guaranteed by A.          (3 marks)

(c) Guaranteed minimum profit of Rs 6,000 payable to C is guaranteed by B.

(d) Any deficiency after making payment of guaranteed Rs 6,000 will be borne by A and B in the ratio of 3 : 1.