Solution
Old Profit-Sharing Ratio amongst Partners (X and Y) is 3 : 2
Z is admitted for 1/4th Share in Profits
Sacrificing Ratio of X and Y is 2 : 1
Z acquires = 2/3 × 1/4 = 2/12 from X
Z acquires = 1/3 × 1/4 = 1/12 from Y
New Ratio = Old Ratio – New Ratio
X‘s new share = 3/5 -2/12 = 36-10/60 = 26/60
Y‘s new share =2/5 -1/12 = 24-5/60 = 19/60
Z’s share = 1/4 = 15/60
New Ratio = 26: 19: 15