Raju and Gaurav were partners in a firm sharing profits and losses in the ratio of $2$:$1.$ With effect from

$1$st January, $2022,$ they decided to share profits and losses equally. Individual partner's gain or sacifice

due to change in the ratio will be

$($a$)$ Gain by Raju $\frac{1}{6},$ Sacrifice by Gaurav $\frac{1}{6}.$

$($b$)$ Sacrifice by Raju $\frac{1}{6},$ Gain by Gaurav $\frac{1}{6}.$

$($c$)$ Gain by Raju $1/2,$ Sacrifice by Gaurav $1/2.$

$($d$)$ Sacrifice by Raju $1/2,$ Gain by Gaurav $1/2.$