Gross profit = ₹ 1,36,000;
net profit = ₹ 91,150;
divisible profit = ₹ 81,750;
Out of which for Tanmay ₹ 54,500 and for Manthan ₹ 27,250;
Closing balance of partners current accounts = Tanmay ₹ 49,700 (Cr.) Manthan ₹ 45,450;
Total of balance sheet = ₹ 3,87,500