A and B are partners. A draws ₹5,000 at the beginning of each month. Interest on drawings @ 12% p.a. for the year will be: MCQ with Answer and Explanation

A and B are partners. A draws ₹5,000 at the beginning of each month. Interest on drawings @ 12% p.a. for the year will be:
A. ₹3,300
B. ₹3,000
C. ₹3,600
D. ₹3,900
Answer: Option D
Solution (By JKSSB Mock Tests)
If drawings are made in the beginning of every month, average period = (12+1)/2 = 6.5 months. Total drawings = 5000*12 = 60,000. Interest = 60,000 * 12% * 6.5/12 = 60000 * 0.12 * 0.54167 = ₹3,900.

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Correct Answer: Option C


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