The profit should be shared in proportion to Mr Jones, Mr Thomas and Mr forson capitals in the ratio 21 : 32 : 27 respectively.
Total capital = $12600 + $19200 + $16200
= $48,000
Mr Jones proportion = $12600 / $48,000
= 21/80
Mr Thomas proportion = $19200 / $48,000
= 32/80
Mr forson proportion = $16200 / $48000
= 27/80
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