Paul and Xavier are in partnership, sharing profits in the ratio 3:2 and compiling their accounts to 30 June each year.

On 1 January 2020 Roshi joined the partnership, and from that date the profit-sharing ratio became Paul 50%, Xavier 25% and Roshi 25%, after providing for salaries for Xavier and Roshi as follows:

Xavier $20,000 per year

Roshi $12,000 per year

The partnership profit for the year ended 30 June 2020 was $480,000, accruing evenly over the year.

What are the partners' total profit shares for the year ended 30 June 2020?

P Q R

$ $ $

A 256,000 162,000 62,000

B 248,000 168,000 64,000

C 264,000 166,000 66,000

D 264,000 156,000 60,000