**Solution**

__Calculation of New Profit-Sharing Ratio__

**Old Ratio of A, B and C is 2 : 2 : 1. D is admitted for 1/6th share while . C will retain his 1/5 original shareRemaining share= 1-1/6-1/5**

**Remaining share will be shared by A and B in 2: 2 (old).**

A’s | = 19/30 ×2/4 |

= 38/120 | |

B’s | = 19/30 × 2/4 |

= 38/120 | |

C’s | = 1/5 × 24/24 |

= 24/120 | |

D’s | = 1/6 × 20/20 |

= 20/120 |

A | B | C | D |

38 | 38 | 24 | 20 |

19 | 19 | 12 | 10 |

***Since nothing is mentioned about the sacrifice made by the existing partners, it is assumed that A and B sacrifice in their old ratio.****Calculation of Sacrificing Ratio****Sacrificing Ratio = Old ratio- new ratio**

A’s | = 2/5-19/60 |

= 24-19/60 = 5/60 | |

B’s | = 2/5-19/60 |

= 24-19/60 = 5/60 | |

Sacrificing Ratio of A:B | =5: 5 = 1: 1 |