Set an income ratio, an expenditure ratio and the two savings. The walkthrough gives each ratio its own unknown, writes the identity twice, solves with the double cross, back-substitutes for the expenditure part, and then fills in all six numbers and checks both ratios and both savings.
income part ₹1,200 · exp part ₹1,400 · B earns ₹7,200
Set the incomes to 5 : 4, the expenditures to 3 : 2 and the savings to ₹800 and ₹600. That combination is published in a practice set with an answer, and the guard will show you why it cannot be one.