A, B and C are partners sharing profits in the ratio of 2:2:1

15 :- A, B and C are partners sharing profits in the ratio of 2 : 2 : 1. D is admitted as a new partner for 1/6th share. C will retain his original share. Calculate the new profit-sharing ratio and sacrificing ratio.

Solution:- Calculation of new profit sharing ratio
Old ratio = 2:2:1
D is admitted for 1/6th share and C will retain his original share of 1/5
Remaining share is 1 – 1/6 – 1/5 = 30 – 5 – 6/30 = 19/30
A’s new share = 19/30 x 1/2 = 19/60
B’s new share = 19/30 x 1/2 = 19/60
C’s share = 1/5 x 12/12 = 12/60
D’s share = 1/6 x 10/10 = 10/60
Thus, new profit sharing ratio of A, B, C and D is 19:19:12:10

Calculation of sacrificing ratio of A and B
Old ratio – new ratio
A = 2/5 – 19/60 = 5/60
B = 2/5 – 19/60 = 5/60
Thus, sacrificing ratio of A and B is 5:5 or 1:1