14 :- Gautam and Yashica are partners sharing profits and losses in the ratio of 3 : 2. They admit Asma into partnership. Gautam gives 1/3rd of his share while Yashica gives 1/10th from his share to Asma. Calculate new profit-sharing ratio and sacrificing ratio.
Solution:- Old ratio = 3:2
Calculation of new profit sharing ratio
Gautam’s new share = 3/5 – (3/5 x 1/3) = 3/5 – 3/15 = 6/15 x 2/2 = 12/30
Yashica’s new share = 2/5 – 1/10 = 3/10 x 3/3 = 9/10
Asma’s share = 3/15 + 1/10 = 9/30
Thus, New PSR of Gautam, Yashica and Asma is 12:9:9 = 4:3:3
Calculation of sacrificing ratio of Gautam and Yashica
Old share – new share
Gautam = 3/5 – 4/10 = 2/10 (sacrifice)
Yashica = 2/5 – 3/10 = 1/10 (sacrifice)
Thus, Sacrificing ratio of Gautam and Yashica is 2:1