Question : A and B were partners sharing profits in the ratio of 5: 3. On 1st April, 2014 they admitted C as a new partner for I/4th share which he acquired from Z and B in the ratio of 3: 2. On 1st April 2015, another new partner D was admitted for 1 / 6 th share which he acquires 1/10 from A and 1/15 from C. On 1st April, 2016 A dies and his share was taken over by B, C and D equally.
Question:
New profit sharing ratio of B, C and D on A's death.
Option 1: 48: 37: 35
Option 2: 45: 33: 22
Option 3: 22: 15: 11
Option 4: None of the above
Correct Answer: 48: 37: 35
Solution :
Answer =
48: 37: 35
N.P.S.R= B: C:D if A died.
B takes= $\frac{45}{120}×\frac{1}{3}$= $\frac{15}{120}$.
C takes= $\frac{45}{120}×\frac{1}{3}$= $\frac{15}{120}$.
D takes= $\frac{45}{160}×\frac{1}{3}$= $\frac{15}{120}$.
B= $\frac{33}{120}+\frac{15}{120}$= $\frac{48}{120}$
C= $\frac{22}{120}+\frac{15}{120}$= $\frac{37}{120}$
D= $\frac{20}{120}+\frac{15}{120}$= $\frac{35}{120}$
N.P.S.R= 48:37:35
Hence, the correct option is 1.
