Commission in partnership

Let the commission be Rs. X
.
Therefore, commission payable to 'Z' is,
.
X = 5% (166000-24000-16000-X)
.
X = 5% (126000-X)
.
100X = 630000-5X
.
105X = 630000
.
X = 630000/105 = Rs. 6000
.
Or, you can simply use this shortcut method to calculate the commission, when commission is paid at a fixed % of net profit after charging such commission:
.
Commission = Net profit before such commission x Rate of commission/100+rate of commission
.
Therefore, Commission payable = 126000*5/105 = Rs. 6000

thanks a lot deepak!!!!!!!