Aman, Daman and Lata are partners with profit sharing ratio of 3 : 2 : 1. Daman retired after making all adjustments relating to revaluation, goodwill and reserves etc. The balance of their capitals were ₹1,60,000 and ₹80,000 respectively. It was decided to maintain capitals in their new profit sharing ratio. Calculate new capital of Aman.

₹ 1,80,000

The correct answer is Option (2) - ₹ 1,80,000.

Old ratio =3 : 2 : 1 (Aman, Daman and Lata)
Daman retired.

As no other information like gaining ratio is given so old ratio becomes new ratio.
New ratio = 3:1

The balance of their capitals were ₹1,60,000 (Aman) and ₹80,000 (Lata).

Total capital on this base = 160000 + 80000
                                    = 240000

Aman's new capital = 240000 x 3/4
                            = 180000