Explanation

Ravi’s capital-time is 20 units of c1 and Gaurav’s is 8.8 units of c2, which gives a profit ratio of 15 : 11. Gaurav’s share of ₹1,32,000 means each part is ₹12,000, so Ravi’s share is 15 × 12,000 = ₹1,80,000.