In a partnership firm, there are partners A, B and C, sharing profits in the ratio 3:2:1. A retires, and after all adjustments, the Capital A/c of B and C have a balance of Rs 55,000 and 35,000 respectively. They decided to adjust their capital in a new profit ratio by withdrawing or bringing cash. Calculate the amounts to be withdrawn or brought by partners.

B's Capital Cr. by ₹5,000 and C 's Capital Dr. by ₹5,000

The correct answer is option 2- B's Capital Cr. by ₹5,000 and C 's Capital Dr. by ₹5,000.

New Ratio(B & C) = 2:1 because if no information is given then old ratio becomes new ratio.

Total Capital = 55,000 + 35,000
                    = 90,000 (given)

According to new ratio, new capital should be-
B 's Capital = 90,000 * 2/3
                  = 60,000
C's Capital = 90,000 * 1/3
                  = 30,000

B will bring ₹5000 as his old capital is 55,000 but it should be 60,000. So, his account will be credited with ₹5,000.
C will withdraw ₹5,000 as his old capital is 35,000 but it should be 30,000. So, his account will be debited with ₹5,000.