The old profit-sharing ratio among R, S and T were 2 : 2 : 1. The new profit-sharing ratio after S's retirement is 3 : 2. The gaining ratio is :

03:02 02:01 01:02 01:01

01:01

Gain of R =3/5-2/5                =1/5 Gain of T = 2/5-1/5               =1/5 Gaining Ratio=1:1