1.

P,Q and R share profit and losses in the ration of 4:3:2 respectively.  Q retires and P and R decided to share future profits and losses in the ratio of 5:3. Then immediately H is admitted of 3/10 shares of profits half of which was gifted by P an remaining shares was taken by H equally form P and R. Calculate the new profit sharing ratio after H' admission and gain ratio of P and R.

Answer»

Old ratio (P, Q and R) = 4 : 3 : 2

New Ratio (P and R) = 5 : 3

Gaining ratio = New ratio - Old ratio 

P's gain = (5/8) - (4/9) = 13/72

R's gain = (3/8) - (2/9) = 11/72

On H's admission :

Old ratio (P and R) = 5 : 3

H is admitted for 3/10 shares

P's sacrifice in favour of H = (3/10) x (3/4) = 9/40 ......(1/2 + 1/4 = 3/4)

R's sacrifice in favour of H = (3/10) x (1/4) = 3/40

New ratio = Old ratio - sacrificing ratio

P's new share = (5/8) - (9/40) = 16/40

R's new share = (3/8) - (3/40) = 12/40

H's share = P's sacrifice + R's sacrifice

= (9/40) + (3/40)

= 12/40

Therefore, new ratio of P, R and H is 16 : 12 : 12 or 4 : 3 : 3



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