Srishti, Nitya and Anand were partners in a firm sharing profits and losses in the ratio of 3 : 2 : 1. Srishti retired from the firm selling her share of profits to Nitya and Anand in the ratio of 2 : 1. The new profit sharing ratio between Nitya and Anand will be

Ans – c)

Solution:-

The old Profit sharing ratio of Srishti, Nitya and Anand is 3 : 2 : 1

Srishti retired

his share taken by Nitya and Anand in 2 : 1

Nitya takes 3/6 × 2/3 = 6/18 =

Anand takes 3/6 × 1/3 = 3/18

Nitya’s share in new firm = 2/6 + 6/18 = 6 + 6/18 = 12/18

Anand’s share in new firm = 1/6 + 3/18 = 3 + 3/18 = 6/18

New Profit sharing ratio 12/18 : 6/18

New Profit sharing ratio of Nitya and Anand is 2 : 1