Anil and Bimal start a firm with capitals of ₹80000 and ₹120000. Anil manages the business and is paid a salary of ₹2000 per month out of the profits; whatever is left is shared in the ratio of their capitals. If the profit for the year is ₹104000, Anil receives in all (in ₹):

Anil's salary = $2000\times 12$ = ₹24000, leaving 104000 − 24000 = ₹80000 to be shared. The capitals are in the ratio 80000 : 120000 = 2 : 3, so Anil's share of the balance is $80000\times 2/5=$ ₹32000 and he takes home 24000 + 32000 = ₹56000 (Bimal gets ₹48000). Splitting the whole ₹104000 in 2 : 3 without first setting the salary aside would hand Anil only ₹41600.