A, B, C and D are Partners in a firm sharing profits in the ratio of 3 : 2 : 1 : 4. A retired and his share is acquired by B and C in the ratio 3 : 2. Calculate new profit sharing ratio of partners.

19 : 11 : 20

The correct answer is Option (1) → 19 : 11 : 20

Old ratio = 3 : 2 : 1 : 4
A retires and his share = 3/10
3/10 share is taken by B and C in = 3 : 2
Gaining share of B = 3/10 x 3/5
                            = 9/50

Gaining share of B = 3/10 x 2/5
                            = 6/50

New share of B = 2/10 + 9/50
                       = (10+9)/50
                       = 19/50

New share of C = 1/10 + 6/50
                       = (5+6)/50
                       = 11/50

Share of D will be as old share.
New share of D = 4/10 or 20/50
New ratio between B, C & D = 19/50 : 11/50 : 20/50
                                             = 19:11:20