55]
Working Note:
Calculation of Sacrifice Ratio / Gaining Ratio
Old Ratio = 6:3:1
New Ratio = 3:3:3:1
| General Reserve | 150000 |
| Contingency Reserve | 60000 |
| Profit and Loss (cr.) | 90000 |
| 300000 | |
| Less: Advertisement Suspense (dr.) | -120000 |
| Adj. Amount | 180000 |
A’s Share = 180000 x 3/10 = 54000 (cr.)
B’s Share = 180000 x 0/10 = 0
C’s Share = 180000 x 2/10 = 36000 (dr.)
D’s Share = 180000 x 1/10 = 18000 (dr.)
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