L and M run a partnership and divide profits and losses in the proportions $3:2$ respectively. In the year ended 31 March, the statement of profit or loss reported a profit for the year of $68\,000$. The following details apply to the partnership for the same period: Interest on loan from L: $400$ Combined total for both partners: Interest on capital: $2\,600$ Interest charged on drawings: $1\,200$ Salaries: $20\,000$ What amount of the remaining profit will L receive?
- A$26\,520$
- B$27\,720$
- C$27\,960$
- D$28\,200$