**Solution**

**Calculation of New Profit-Sharing Ratio****P: Q = 3: 2 (Old Ratio)****R acquires 1/5th of his share from P And,Remaining 4/5th (1−1/5) of his share from Q.If 4/5th share of R=4/25**

**R’s share = 4/25 × 54 = 5/25**

P’s sacrifice = 1/5 × 1/5 = 1/25

Q’s sacrifice = 4/25

P’s sacrifice = 1/5 × 1/5 = 1/25

Q’s sacrifice = 4/25

**P’s new share = 3/5−1/25 = 1/5−1/25 = 14/25Q’s new share = 2/5−4/25 = 10−4/25 = 6/25R’s new share = 1/5 × 5/5 = 5/25**

**P:Q:R = 14: 6: 5Sacrificing Ratio = 1: 4**