Interest on Capital of A=50,000*5/100= ₹2,500
Interest on Capital of B=60,000*5/100 ₹3,000
Therefore,Total Interest on Capital
Net Profit = ₹4,600
Since, the items in Dr. side of P&L Appropriation A/c is greater than the those in the Cr. side, the Appropriation doesn't take place.
Instead, the Net Profit will be divided among the partners in the ratio of their capitals,i.e,5:6.
A's share of profit=4,600*5/11= ₹2,091.
B's share of profit=4600*6/11 = ₹2509.
Hence, Option (B) is correct.