Question
X and Y are partners sharing profits in the ratio 3:2. Z
is admitted for 1/5th share in future profits, and he brings goodwill of ₹50,000 in cash. The new profit sharing ratio between X, Y, and Z will be 3:2:1. How should the goodwill be distributed among X and Y?Solution
Sacrificing ratio = old ratio (3:2) – new ratio (3:2:1) adjusted → X sacrifice = 3/5 – 3/6 = 18/30 – 15/30 = 3/30. Y sacrifice = 2/5 – 2/6 = 12/30 – 10/30 = 2/30. Ratio = 3:2. So goodwill = 50,000 × (3/5, 2/5) = 30,000 & 20,000.
1, 1, 1.5, 3, 7.5 , ?
55 46 60 41 65 36 ?
800    544    416    352    ?     304
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40 41 86 ? 1084 5445
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130 114 106 102 100 ?
The series given below contains a sequence of numbers. Accordingly identify the incorrect number.
85, 84, 81, 88, 77, 92, 72