From the following particulars, calculate New Profit – sharing

2 :- From the following particulars, calculate new profit sharing ratio of the partners:
a) Shiv, Mohan and Hari were partners in a firm sharing profits in the ratio of 5 : 5 : 4. Mohan retired and his share was divided equally between Shiv and Hari.
b) P, Q and R were partners sharing profits in the ratio of 5 : 4 : 1. P retires from the firm.

Solution:-
(a) Old ratio = 5:5:4
Mohan retired and his share is divided among Shiv and Hari in 1:1
Calculation of their new ratio
Shiv’s new share = 5/14 + (5/14 x 1/2 ) = 5/14 + 5/28 = 15/28
Hari’s new share = 4/14 + (5/14 x 1/2) = 4/14 + 5/28 = 13/28
Therefore, their new ratio is 15:13

(b) Old ratio of P, Q and R is 5:4:1
P retires from the firm
His share will be taken over by Q and R in their old ratio
Calculation of new profit sharing ratio of Q and R
Q’s new share = 4/10 + (5/10 x 4/5) = 4/10 + 20/50 = 40/50
R’s new share = 1/10 + (5/10 x 1/5) = 1/10 + 5/50 = 10/50
Therefore, there new ratio will be 4:1