A, B and C partners in `3: 4:2` B wants to retire from the firm. The profit on revaluation on that date was Rs. 36,000. New ratio of A and C is `5:3`. Profit on revaluation will be distributed as:

Options

A. A Rs. 16,000, B Rs. 12,000, C Rs. 8,000
B. A Rs. 12,000, B Rs. 16,000, C Rs. 8,000
C. A Rs. 22,500, C Rs. 13,500
D. A Rs. 23,625, C Rs. 12,375

Answer

### Step-by-Step Solution:

1. **Identify the Old Profit Sharing Ratio:**
The old profit sharing ratio of partners A, B, and C is given as 3:4:2.

2. **Determine the Total Ratio:**
To find the total parts in the old ratio, add the parts together:
\[ 3 + 4 + 2 = 9 \]

3. **Calculate the Profit on Revaluation:**
The total profit on revaluation is given as Rs. 36,000.

4. **Calculate Each Partner's Share of Profit on Revaluation:**
- **A's Share:**
\[ A's \, Share = \frac{3}{9} \times 36,000 = 12,000 \]
- **B's Share:**
\[ B's \, Share = \frac{4}{9} \times 36,000 = 16,000 \]
- **C's Share:**
\[ C's \, Share = \frac{2}{9} \times 36,000 = 8,000 \]

5. **General Entry for Distribution of Revaluation Profit:**
The profit on revaluation will be credited to the capital accounts of the partners based on their old profit sharing ratio. The general entry will be:
\[ \text{Profit and Loss Account} \quad Dr. \quad 36,000 \\ \quad \quad \quad \quad \quad \text{To A's Capital Account} \quad 12,000 \\ \quad \quad \quad \quad \quad \text{To B's Capital Account} \quad 16,000 \\ \quad \quad \quad \quad \quad \text{To C's Capital Account} \quad 8,000 \]

6. **Conclusion:**
The profit on revaluation is distributed among A, B, and C as follows:
- A: Rs. 12,000
- B: Rs. 16,000
- C: Rs. 8,000