A, B & C are partners sharing profits and losses in the ratio of 6:5:4 with capitals ₹100000, ₹80000 & ₹60000 respectively. A decides to retire and the goodwill of the firm is valued at ₹180000 on the retirement. The remaining partners decide to share the future profits and losses in the ratio of 1:4.

How much B gain on the retirement of A?

2/15 gain 3/15 gain 2/15 sacrifice 3/15 sacrifice

2/15 sacrifice

Old ratio 6:5:4 After A retirement new ratio is 1:4 B gain=1/5-5/15= -2/15 means B sacrifice