
Shortcut Trick
Initial capital ratio = 4/3 : 5/2 : 6/7 ⇒ Multiply by LCM 42 ⇒ 56 : 105 : 36
B's increased capital after 3 months = 105 × 1.4 = 147 units
Profit ratio = (56 × 12) : (105 × 3 + 147 × 9) : (36 × 12)
Simplified profit ratio = 672 : 1638 : 432 = 112 : 273 : 72
Total profit ratio parts = 112 + 273 + 72 = 457 parts
A's share = (112 / 457) × 219360 = 112 × 480 = 53760
∴ The correct answer is Rs. 53,760.

Alternate Method
Given:
Initial ratio of investments of A, B and C = 4/3 : 5/2 : 6/7
B increases his share by 40% after 3 months.
Total profit at the end of the year = Rs. 2,19,360
Formula Used:
Profit Ratio = (Capital1 × Time1) : (Capital2 × Time2)

Calculations:
⇒ LCM of the denominators (3, 2, and 7) is 42.
⇒ Multiplying the initial ratio by 42, we get the initial investments:
⇒ A's initial investment = (4/3) × 42 = 56 units
⇒ B's initial investment = (5/2) × 42 = 105 units
⇒ C's initial investment = (6/7) × 42 = 36 units
⇒ After 3 months, B increases his share by 40%.
⇒ B's new investment = 105 + (40/100) × 105 = 105 + 42 = 147 units
⇒ A's equivalent capital for 1 year = 56 × 12 = 672
⇒ B's equivalent capital for 1 year = (105 × 3) + (147 × 9) = 315 + 1323 = 1638
⇒ C's equivalent capital for 1 year = 36 × 12 = 432
⇒ Profit Ratio (A : B : C) = 672 : 1638 : 432
⇒ Dividing by 6, we get the simplified ratio = 112 : 273 : 72
⇒ Sum of profit ratio parts = 112 + 273 + 72 = 457 parts
⇒ 457 parts = Rs. 2,19,360 ⇒ 1 part = 480
⇒ A's share = 112 parts = 112 × 480 = Rs. 53,760
∴ The correct answer is Rs. 53,760.

Additional Information
Working vs Sleeping Partner
A working partner receives a fixed salary or a certain percentage of the total profit for managing the business, while the remaining profit is distributed among all partners based on their capital and time investments.
Capital Withdrawal or Addition
If a partner adds or withdraws capital mid-way, their total investment is calculated by multiplying each distinct capital amount by the respective time period it was invested in the business.
Ratio Simplification
When initial investments are given in fractions, convert them to whole numbers by multiplying all terms by the Least Common Multiple (LCM) of the denominators to simplify calculations and prevent fractional errors.