(d) B to A, Rs 50
Let the present value of what A owes B be Rs x.
Then, x + \(\frac{x\times14\times3}{2\times100} = 1573\)
⇒ x + \(\frac{21x}{100}\) 1573 ⇒ \(\frac{21x}{100}\) = 1573
⇒ x = \(\frac{1573\times100}{121}=1300\)
Let y be the present value of what B owes A.
Then, y + y x \(\frac12\times\frac{14}{100}\) = 1444.50
⇒ y + \(\frac{7y}{100}\) = 1444.50 ⇒ 107 y = 1444.50 x 100
⇒ y = \(\frac{144450}{107}\) = Rs 1350
Hence B must pay Rs 50 to A.