X, Y and Z are partners in firm sharing profits and losses in the ratio of 5:3:2. The partners decide to share future profits and losses in the ratio of 3:2:1. What will be the gain or sacrifice due to the change in the ratio of each partner?

X zero, Y Gain 1/30, Z sacrifice 1/30

Sacrificing Ratio= Old Ratio – New Ratio
X= 5/10 -3/6 = (30-30)/60 = 0(NO SACRIFICE NO GAIN)
Y = 3/10-2/6 = (18-20)/60 = -2/60 OR -1/30 (GAIN)
Z= 2/10-1/6 = (12-10)/60= 2/60 OR 1/30 (SACRIFICE)