The old profit sharing ratio among A, B and C were 2 : 2 : 1. The new Profit sharing ratio after B's retirement is 3 : 2. The gaining ratio is-

1 : 1

The correct answer is Option (3) → 1 : 1.

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

Gained share = new share - old share

Gained share of A = 3/5 - 2/5
                           = 1/5

Gained share of C = 2/5 - 1/5
                           = 1/5

Gaining ratio = 1/5 :1/5
                    = 1:1