Match List – I with List – II. List – I List – II (A) Sacrificing Rat…

The correct answer is Option (2) → (A)-(I), (B)-(III), (C)-(IV), (D)-(II)

(A) Sacrificing Ratio — this matches (I) Old Ratio – New Ratio. A partner's sacrifice is his old share less his new share.

(B) Normal Profit — this matches (III) Capital employed × Normal rate of return/100.

(C) Gaining Ratio — this matches (IV) New Ratio – Old Ratio. A continuing partner's gain is his new share less his old share.

(D) New Ratio — this matches (II) Old Ratio – Sacrificing Ratio. Rearranging the sacrifice formula, new share = old share − sacrifice.