A, B and C were partners in a firm sharing profits and losses in the ratio of 3 : 2 : 1. The partners decide to share future profits and losses in the ratio of 2 : 2 : 1. Indicate each partner's gain or sacrifice due to change in ratio.

Explanation

Old Ratio of A, B and C = 3 : 2 : 1
New Ratio of A, B and C = 2 : 2 : 1
Sacrifice or Gain :
`A=(3)/(6)-(2)/(5)=(15-12)/(30)=(3)/(30)`(Sacrifice)
`B=(2)/(6)-(2)/(5)=(10-12)/(30)=(2)/(30)`(Gain)
`C=(1)/(6)-(1)/(5)=(5-6)/(30)=(1)/(30)`(Gain)
A has sacrified `(3)/(30)`, B has gained `(2)/(30)` and C has also gained `(1)/(30)`.