A and B share profits and losses in a firm in the ratio of 3 : 2. And C entered in the firm as a new partner; his profit sharing ratio is $$\frac{1}{4}$$. If C has taken his share of profit from A and B in equal ratio, then the new profit shearing ratio will be ?
a) 19 : 11 : 1
b) 19 : 11 : 10
c) 10 : 11 : 9
d) 10 : 11 : 19

Answer: b
Explanation:
$$\eqalign{ & {\text{Let the total share}} = {\text{200 units}} \cr & {\text{Share of C}} = 200 \times \frac{1}{4} \cr & \,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\, = 50{\text{ units}} \cr & {\text{Remaining share}} = \left( {200 – 50} \right) \cr & {\text{ = 150 units}} \cr & {\text{Share of A}} = \frac{{200}}{{3 + 2}} \times 3 \cr & \,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\, = 120{\text{ units}} \cr & {\text{Share of B}} = \frac{{200}}{{3 + 2}} \times 2 \cr & \,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\, = 80{\text{ units}} \cr} $$
C received equal amounts from A and B
$$\eqalign{ & {\text{A’s remaining share}} = \left( {120 – 25} \right) \cr & = 95 \cr & {\text{B’s remaining share}} = \left( {80 – 25} \right) \cr & = 55 \cr} $$

	A	:	B	:	C
New Ratio →	95	:	55	:	50
	19	:	11	:	10