S, B and J were partners in a firm. T was admitted as a partner

7 :- S, B and J were partners in a firm. T was admitted as a partner in the partnership firm for 1/5th share of profits. Calculate the sacrificing ratio of S, B and J.

Solution:-
Calculation of new profit sharing ratio of S, B, J and T
Old ratio = 1:1:1
T admitted for 1/5th share
Remaining share of the firm i.e, 1 – 1/5 = 4/5 will be divided among S, B and J in their old ratio
S’s new share = 4/5 x 1/3 = 4/15
B’s new share = 4/5 x 1/3 = 4/15
J’s new share = 4/5 x 1/3 = 4/15
T’s share = 1/5 x 3/3 = 3/15

Thus, New PSR of S, B, J and T is 4:4:4:3

Calculation of sacrificing ratio of S, B and J
Old ratio – new share
S = 1/3 – 4/15 = 1/15
B = 1/3 – 4/15 = 1/15
J = 1/3 – 4/15 = 1/15

Thus, sacrificing ratio of S, B and J is 1:1:1