The profit ratio of A, B and C, who are partners in a firm is 4 : 3 : 2. After D is admitted their sacrificing ratio will be:

The correct answer is: C. 3 : 2 : 1

The sacrificing ratio is the ratio in which the old partners agree to sacrifice their profit-sharing ratio in favor of the new partner. It is calculated by subtracting the new partner’s share from the old partner’s share.

In this case, the new partner’s share is 1, so the sacrificing ratio is:

• A = 4 – 1 = 3
• B = 3 – 1 = 2
• C = 2 – 1 = 1

Therefore, the sacrificing ratio is 3 : 2 : 1.

Option A is incorrect because the old partners’ profit-sharing ratio will not be equal after the new partner is admitted.

Option B is incorrect because the old partners’ profit-sharing ratio will not be 4 : 3 : 2 after the new partner is admitted.

Option D is incorrect because the old partners’ profit-sharing ratio will not be 5 : 3 : 2 after the new partner is admitted.