A, B & C are partners sharing profits in the ratio of 5:4:1. Their capital accounts showing balance of ₹300000, ₹150000, ₹150000 respectively. It is decided between partners that they will share future profits equally. Firm has the following information-
Creditors- ₹110000
Salary payable- ₹30000
O/s expenses- ₹10000
General reserve- ₹40000
Bank balance- ₹210000
Sundry debtors- ₹100000
Provision for doubtful debts- ₹10000
Stock -₹50000
Furniture- ₹40000
Computers- ₹200000
Vehicle-₹200000

What is the sacrifice or gain of partner B?

2/30 sacrifice

Old ratio is 5:4:1
New ratio is 1:1:1
Sacrifice of B = Old share - New share
                     = 4/10 - 1/3
                      = (12-10)30
                      = 2/30