\(\begin{array}{c|c} & & ₦ \\ \hline \text{capital accounts:} & Ojo & 40,000 \\ & Aina & 20,000 \\ \text{Drawings:} & Ojo & 10,000 \\ & Aina & 6,000 \\ \text{Interest on capital} & -5\text{%} & \\ \text{interest on drawings} & -10\text{%} & \\ \text{Net profit for the year} & N30,00 & \\ \text{Net profit for the year - Ojo} - \frac{2}{3} & & Aina - \frac{1}{3} \end{array}\)

The divisible profit for the year

To calculate the divisible profit for the year, we need to first determine the profit available for appropriation. We start with the net profit for the year, which is N30,000.
Next, we need to adjust for the interest on capital and interest on drawings. The interest on capital is calculated as a percentage of the capital accounts, and is subtracted from the net profit for the year. In this case, the interest on capital is 5% of (N40,000 + N20,000) = N3,000, which is subtracted from the net profit for the year, leaving us with N27,000.
The interest on drawings is calculated as a percentage of the drawings accounts, and is added back to the net profit for the year. In this case, the interest on drawings is 10% of (N10,000 + N6,000) = N1,600, which is added back to the net profit for the year, giving us a profit available for appropriation of N28,600.
Finally, we need to divide the profit available for appropriation between the partners in the profit sharing ratio. The profit sharing ratio is Ojo: Aina = 2:1, so Ojo's share is 2/3 of the profit available for appropriation, and Aina's share is 1/3 of the profit available for appropriation.
Therefore, Ojo's share is (2/3) x N28,600 = N19,066.67 and Aina's share is (1/3) x N28,600 = N9,533.33.
The divisible profit for the year is the sum of the partners' shares, which is N19,066.67 + N9,533.33 = N28,600. Therefore, the correct answer is ₦28,600.