
Shortcut Trick
Profit Ratio (Kamal : Harshit) = (4800 × 4 + 6000 × 8) : (6000 × 4 + 4800 × 8)
⇒ Ratio = 67200 : 62400 = 672 : 624 = 14 : 13
Harshit's share (13 units) = ₹2600 ⇒ 1 unit = ₹200
Kamal's share (14 units) = 14 × 200 = ₹2800
∴ The correct answer is ₹2800.

Alternate Method
Given:
Kamal initial investment = ₹4800 | Harshit initial investment = ₹6000
After 4 months, Kamal adds ₹1200 | Harshit withdraws ₹1200
Annual profit of Harshit = ₹2600
Formula:
Profit Ratio = (Investment1 × Time1) : (Investment2 × Time2)

Calculations:
⇒ Total Investment value for Kamal = (4800 × 4) + (4800 + 1200) × 8
⇒ Kamal = 19200 + 48000 = ₹67200
⇒ Total Investment value for Harshit = (6000 × 4) + (6000 − 1200) × 8
⇒ Harshit = 24000 + 38400 = ₹62400
⇒ Ratio (Kamal : Harshit) = 67200 : 62400
⇒ Ratio = 672 : 624 = 28 : 26 = 14 : 13
⇒ Harshit's profit share = (13 / 27) × Total Profit = ₹2600
⇒ 13 units = ₹2600
⇒ 1 unit = 2600 ÷ 13 = ₹200
⇒ Kamal's profit share = 14 units = 14 × 200 = ₹2800
∴ The correct answer is ₹2800.

Additional Information
Partnership Profit Rule
In any business partnership, the profit is distributed among partners in the ratio of the product of their investments and the time duration: P1 : P2 = C1 × T1 : C2 × T2.
Compound Partnership
When partners invest different amounts for different periods of time, it is called a compound partnership. The effective capital is calculated by summing the products of various capitals and their respective time periods.
Ratio Simplification
To simplify the profit ratio, find the Highest Common Factor (HCF) of the calculated investment-time products and divide both sides by it.