Read the following information and answer the question.

A, B & C are partners sharing profits in the ratio of 2:2:1. At the end of the year, the balance sheet shows the following information-
Capital accounts of partner- A ₹6,00,000, B ₹4,80,000 C ₹4,80,000
General reserve = ₹4,40,000
Workmen compensation reserve = ₹3,60,000
Creditors = ₹2,40,000
Land =  ₹8,00,000
Building = ₹6,00,000
Furniture = ₹2,40,000
Debtors = ₹4,00,000(including ₹20,000 for provision)
Stock = ₹4,40,000
Cash = ₹1,40,000

If the total capital of the firm ₹15,52,500 and C retires then what is the new capital of the respective partners?

A=₹7,76,250, B= ₹7,76,250

The correct answer is option 2- A=₹7,76,250, B= ₹7,76,250.

New Capital= ₹15,52,500
Old ratio= 2:2:1
Gaining ratio is not given. So old ratio becomes new ratio after retirement of C.
Old ratio between A & B = 2:2 or 1:1
So new ratio will be = 1:1

A's new capital = 15,52,500 x 1/2
                        = ₹7,76,250
B's new capital = 15,52,500 x 1/2
                        = ₹7,76,250