S and T are partners in a firm sharing profits in the ratio of 3 : 2. They admit U as a new partner. S surrenders 1/4 of his share and T surrenders 1/3 of his share in favour of U. Sacrificing ratio of S and T will be:

9 : 8

The correct answer is Option (1) → 9 : 8.

Old ratio between S & T = 3:2

Sacrificed share of S = 1/4 x 3/5
                                = 3/20

Sacrificed share of T = 1/3 x 2/5
                                = 2/15

Sacrificing ratio = 3/20 :2/15
                         = 9/60 : 8/60
                         = 9:8