Kishore and Bimal are partners in a firm sharing profits and losses in the ratio of 4: 3. Nand is admitted as a new partner in 1th the firm for share…

Kishore and Bimal are partners in a firm sharing profits and losses in the ratio of $\displaystyle 4$ : 3. Nand is admitted as a new partner in 1th the firm for share in the profits. Kishore and Bimal decide to $\displaystyle 4$ share profits and losses equally in the future. The sacrificing ratio of Kishore and Bimal will be :

Raju, Sohan and Tina are partners in a firm sharing profits and losses in the ratio of $\displaystyle 2$ : $\displaystyle 2$ : 1. Tina is guaranteed a minimum amount of ₹ $\displaystyle 40,000$ as share of profit every year. Any deficiency arising on that account shall be borne by Raju. If profit of the firm for the year ended 31st March, $\displaystyle 2023$ is ₹ $\displaystyle 1,60,000$, Raju will bear a deficiency of :