A, B & C are partners in a partnership firm sharing profits in a ratio of 4:3:2. A retires and B & C share future profits in a ratio of 2:1. What will be the gaining ratio?

3:1

The correct answer is option 1- 3:1.

Old ratio = 4:3:2 (A, B & C)
New ratio = 2:1 (B & C)

GAINING SHARE = NEW share - OLD share
B's gaining share = 2/3-3/9
                            = (6-3)/9
                            = 3/9

C's gaining share = 1/3-2/9
                            = (3-2)/9
                            = 1/9

So, gaining ratio will be 3/9 : 1/9 i.e. 3:1