To calculate Pooja’s share of profit:
Profit is calculated in proportion to the sales:
\[
\text{Profit for Sales of ₹ 10,00,000} = \frac{\text{Profit for ₹ 30,00,000 Sales}}{\text{Total Sales}} \times \text{Relevant Sales}.
\]
Substituting the values:
\[
\text{Profit for ₹ 10,00,000 Sales} = \frac{₹ 3,00,000}{₹ 30,00,000} \times ₹ 10,00,000 = ₹ 1,00,000.
\]
Pooja’s share in the profit is determined using the profit-sharing ratio \( 5 : 3 : 2 \). Her share is:
\[
\text{Pooja’s Share of Profit} = ₹ 1,00,000 \times \frac{2}{10} = ₹ 20,000.
\]
Journal Entry:
\begin{center}
\begin{tabular}{|l|c|c|}
\hline
Particulars & Dr Amount (₹) & Cr Amount (₹)
\hline
Profit and Loss Suspense A/c Dr & 20,000 &
To Pooja’s Capital A/c & & 20,000
\hline
\end{tabular}
\end{center}