Amar and Bahadur are partners in a firm sharing profits in the ratio of 3:2. They admitted Mary as a new partner for 1/4 share. The new profit sharing ratio between Amar and Bahadur will be 2:1. Calculate their sacrificing ratio.

2:3

Correct answer: Option (2) → 2:3

Concept: Sacrificing Ratio = Old Share – New Share, from Reconstitution of a Partnership Firm – Admission of a Partner.

Old ratio Amar : Bahadur = 3 : 2; Mary admitted for 1/4; the remaining 3/4 is shared by Amar : Bahadur = 2 : 1, giving new shares Amar 2/4 and Bahadur 1/4.
Amar’s sacrifice = 3/5 – 2/4 = 12/20 – 10/20 = 2/20
Bahadur’s sacrifice = 2/5 – 1/4 = 8/20 – 5/20 = 3/20
Sacrificing ratio = 2/20 : 3/20 = 2 : 3.