Question : A, B and C are partners sharing profits and losses in the ratio of 9: 6: 5. D is admitted as a new partner for 1/4th share. B sacrifices 1/20th from his share in favour of D and the rest of the sacrifice was made by A and C in the ratio of 3: 1. The sacrificing ratio and new profit sharing ratio of the partners will be _________.
Option 1: SR 2:1:2 and NPSR 6: 5: 4: 5
Option 2: SR 3: 1: 1 and NPSR 5: 5: 4: 5
Option 3: SR 3: 1: 1 and NPSR 6: 5: 4: 5
Option 4: None of the above
Correct Answer: SR 3: 1: 1 and NPSR 6: 5: 4: 5
Solution : Answer = SR 3: 1: 1 and NPSR 6: 5: 4: 5
Calculation of Sacrificing Ratio :
D's share =$\frac{1}{4}$, Out ofwhich $\frac{1}{20}$ is given by B.
Remaining Share of D=$\frac{1}{4}-\frac{1}{20}=\frac{5-1}{20}=\frac{4}{20}$
This $\frac{4}{20}$ share is sacrificed by A and C in the ratio of 3: 1
Hence, A's Sacrifice =$\frac{4}{20} \times \frac{3}{4}=\frac{3}{20}$
C's Sacrifice =$\frac{4}{20} \times \frac{1}{4}=\frac{1}{20}$
Scarface Ratio of A, B and C=$\frac{3}{20}: \frac{1}{20} \frac{1}{20}$ or $3: 1: 1$
(ii) Calculation of New Ratio:
A: $\frac{9}{20}-\frac{3}{20}=\frac{6}{20}$
B: $\frac{6}{20}-\frac{1}{20}=\frac{5}{20}$
C: $\frac{5}{20}-\frac{1}{20}=\frac{4}{20}$
A : $\frac{1}{4}$ or $\frac{5}{20}$
New Ratio of A B, C and D=$\frac{6}{20} \frac{5}{20}: \frac{4}{20} \frac{5}{20}$ or $6: 5: 4: 5$.
Hence, the correct option is 3.