A, B, C and D were partners in a firm sharing profits and losses in the ratio of $\displaystyle 1$ : $\displaystyle 2$ : $\displaystyle 3$ : 4. On 31. 3. $\displaystyle 2022$, C retired from the firm and his share was acquired by A and B in the ratio of $\displaystyle 3$ : 2. Calculate the new profit sharing ratio of A, B and D.

$\displaystyle 3$ C’s share = $\displaystyle 10$ $\displaystyle 3$ $\displaystyle 3$ $\displaystyle 9$ A’s gain =  = $\displaystyle 5$ $\displaystyle 10$ $\displaystyle 50$ + $\displaystyle 1$ $\displaystyle 9$ $\displaystyle 5$ $\displaystyle 9$ $\displaystyle 14$ A’s new share = + = = $\displaystyle 10$ $\displaystyle 50$ $\displaystyle 50$ $\displaystyle 50$ $\displaystyle 2$ $\displaystyle 3$ $\displaystyle 6$ B’s gain =  = $\displaystyle 5$ $\displaystyle 10$ $\displaystyle 50$ + $\displaystyle 2$ $\displaystyle 6$ $\displaystyle 10$ $\displaystyle 6$ $\displaystyle 16$ B’s new share = + = = $\displaystyle 10$ $\displaystyle 50$ $\displaystyle 50$ $\displaystyle 50$ $\displaystyle 14$ $\displaystyle 16$ $\displaystyle 4$ New profit-sharing ratio of A, B and D = : : $\displaystyle 50$ $\displaystyle 50$ $\displaystyle 10$ $\displaystyle 14$ $\displaystyle 16$ $\displaystyle 20$ Or : : $\displaystyle 50$ $\displaystyle 50$ $\displaystyle 50$ Or $\displaystyle 14$ : $\displaystyle 16$ : $\displaystyle 20$ Or $\displaystyle 7$ : $\displaystyle 8$ : $\displaystyle 10$