Partners P and Q have capitals of ₹90,000 and ₹110,000 respectively and share profit in the ratio 3:2. Before admission of a new partner R, the firm revalues its building, increasing its value by ₹50,000. The surplus is shared in the old ratio. R is admitted with a capital of ₹50,000 and will receive interest at 6 % per annum for 6 months before admission. After admission, the profit‑sharing ratio becomes P : Q : R = 3 : 2 : 1. The partnership earns a profit of ₹120,000 during the year of admission. Compute (i) the interest payable to R and (ii) R’s profit share after adjusting for interest.