(a). A ,B and C are partners sharing profits and losses in the ratio 4:3:2 . C retires from the business. A is acquiring 4/9 of C's share and balance is acquired by B. Calculate the new profit sharing ratio and gaining ratio.

(b). A,B,C,and D were partners in a firm sharing profits and losses in the ratio 5:3:2:2 .B and C retired from the firm. B's share was required by D and C's share was acquired by A. Calculate new profit sharing ratio of A and D.