If the partners change their profit-sharing ratio in writing, which ratio will apply to the next profit distribution?

Correct answer: The new written ratio

The governing concept is that the partnership agreement determines the basis for distributing profits. When all partners validly record a revised profit-sharing ratio in writing, the revised ratio becomes the operative agreement for distributions made from the effective date stated in that agreement. Therefore option B is correct for the next distribution, provided that the distribution relates to the period covered by the change. Option A ignores the amendment. Option C incorrectly substitutes the partners’ capital proportions, which do not automatically determine profit sharing. Option D confuses drawings with profit entitlement. In practice, the date and terms of the written change should be checked, because profits earned before the effective date may still be distributed under the old ratio.