18. Two business partners, Kago and Beatrice contributed 90, 000/= and 120,000/= in order to start a business. They agreed that 25% of the profit made after end of the year will be put back into the business. They also estimated that 40% of the profit will cover salaries and other expenses for the year. The remainder would be shared between the partners in the ratio of their contributions. At the end of the first year the business realized a gross profit of shs. 181, 300. (a) Calculate how much each received after end of the year. (3 marks) (b) At the end of 2nd year the business realized the same gross profit as the previous year and the partners decided to dissolve the business and recoup their capital and share the profits in the ratio of contributions. Determine how much money each received. (3 marks)