3. Ken, Gabin and Huns are in partnership, preparing financial statements as at 31 October each year and sharing prints 5:3:1. Gabin retired on 31 July 20X4, and Ken and Huns continued, sharing profits 2.1. The business's profit for appropriation (arising evenly over the 12 months to 31 October 20X4) was 459,684.

For the year to 31 October 20X4 Ken's profit share is

A 76,614 B. 114,921 C. 255,380 D. 268,149