Total profit - Remuneration = Balance profit This balance profit is divided in proportion to their investment
∴ (Balance Profit of A) / (Balance Profit of B) = (Investment of A) / (investment of B)
⇒ (390 - 10 x 12) / balance of Profit of B = 3000/4000 = 3/4
(Since remuneration of A is Rs. 10 per month)
⇒ Balance profit of B = (4 x 270)/3 = Rs. 360
Since B does not get any remuneration, hence B receives Rs. 360 at the end of the year.