A and B were partners in a firm sharing profits in the ratio 3:2. They decided to share profits equally from 1st April. Who will gain and sacrifice?

B - Gaining A - Sacrificing

The correct answer is option 2- B - Gaining A - Sacrificing.

Old ratio = 3:2
New ratio = 1:1

S.R = Old - New
A = 3/5 - 1/2
   = (6-5)/10
   =1/10 (Sacrifice)

B = 2/5 - 1/2
   = (4 - 5)/10
   = -1/10 (Gain)

Thus, A sacrifices and B gains.