A, B, C and D were partners in a firm sharing profits in the ratio of $\displaystyle 3$ : $\displaystyle 4$ : $\displaystyle 2$ : 1. On $\displaystyle 31.3.2022$, C retired and his share was taken over equally by A and D. Calculate the new profit sharing ratio ofA, B and D.

$\displaystyle 2$ C’s share = $\displaystyle 10$ $\displaystyle 2$ $\displaystyle 1$ $\displaystyle 1$  = A’s/D’s gain = $\displaystyle 10$ $\displaystyle 2$ $\displaystyle 10$ A’s New share = Old share + Gain $\displaystyle 3$ $\displaystyle 1$ $\displaystyle 4$ + = = $\displaystyle 10$ $\displaystyle 10$ $\displaystyle 10$ D’s New share = Old share + Gain $\displaystyle 1$ $\displaystyle 1$ $\displaystyle 2$ + = = $\displaystyle 10$ $\displaystyle 10$ $\displaystyle 10$ $\displaystyle 4$ $\displaystyle 4$ $\displaystyle 2$ New Profit-sharing ratio = : : $\displaystyle 10$ $\displaystyle 10$ $\displaystyle 10$ = $\displaystyle 2$ : $\displaystyle 2$ : $\displaystyle 1$