Read the following information and answer the question.

A, B & C are partners sharing profits in the ratio of 5:4:1. Their capital accounts showing balance of ₹300000, ₹150000, ₹150000 respectively. It is decided between partners that they will share future profits equally. Firm has the following information-

Creditors- ₹1,10,000
Salary payable- ₹30,000
O/s expenses- ₹10,000
General reserve- ₹40,000
Bank balance- ₹2,10,000
Sundry debtors- ₹1,00,000
Provision for doubtful debts- ₹10,000
Stock -₹50,000
Furniture- ₹40,000
Computers- ₹2,00,000
Vehicle- ₹2,00,000

What is the sacrifice or gain of partner A?

5/30 sacrifice

The correct answer is option 1- 5/30 sacrifice.

Old ratio = 5:4:1
New ratio = 1:1:1
Sacrifice of A = Old share - New share
                    = 5/10 - 1/3
                    = (15-10)/30
                    = 5/30