A, B, C were partners in a partnership firm their profit sharing ratio was 5 : 3 : 2. B retires and the new profit sharing ratio between A and C was 3 : 2. Calculate gaining ratio.

1 : 2

The correct answer is Option (4) - 1 : 2.

Old ratio = 5 : 3 : 2 (A, B, C)
B retires
New ratio = 3 : 2 ( A & C)

Gain of A = 3/5 - 5/10
              = (6-5)/10
              = 1/10

Gain of C = 2/5 - 2/10
               = (4-2)/10
               = 2/10

Gaining ratio = 1/10 :2/10
                   = 1:2