Question : A, B and C are partners in a firm sharing profits and losses in the ratio of 3:2:1. The partners decide to share future profits and losses in the ratio of 5:3:2. Each partner’s gain or sacrifice due to change in the ratio will be :
Option 1: A sacrifice 1/30, B Gain 1/30, Z Nil
Option 2: A Nil, B sacrifice 1/30 and C gain 1/30
Option 3: A gain 1/30, B Nil, C sacrifice 1/30
Option 4: A Nil, B gain 1/30 and C sacrifice 1/30
Correct Answer: A Nil, B sacrifice 1/30 and C gain 1/30
Solution : Answer = A Nil, B sacrifice 1/30 and C gain 1/30
S.R. = old ratio - new ratio
A = 3/6 - 5/10 = 15 -15/30 = 0 no gain no sacrifice
B = 2/6 - 3/10 = 10 -9/30 = 1/30 Sacrifice
C = 1/6 -2/10 = 5- 6/30 = -1/30 gain
Hence, the correct option is 1.