A and B shared profits in the ratio 7:2. After C was admitted as a new partner, the new profit-sharing ratio A:B:C became 5:2:2. Which old partner made no sacrifice?

Correct answer: B

B’s old profit share was \(2/9\), since the old ratio was \(7:2\). In the new ratio \(5:2:2\), B’s share remains \(2/9\), so B made no sacrifice. In contrast, A’s share decreased from \(7/9\) to \(5/9\), so A sacrificed a part of his share. Exam tip: Compare each old partner’s old and new shares; equal shares indicate zero sacrifice.