2}{3} \times 60000 = 40000\) (Initial savings = 20000) ----(1)Expenditure by B\(= 0.6 \times 48000\; = \;28800\)∴ Initial Ratio = 40000/28800 = 25 ∶ 18New ratio = 18 ∶ 25B’s expenditure is same = 28800A’s expenditure is REDUCED, let it be x\(\Rightarrow \frac{x}{{28800}} = \frac{{18}}{{25}} \Rightarrow x = \frac{{18 \times 28800}}{{25}} = 20736\)New A’s savings = 60000 - 20736 = 39264 ----(2)∴ Required % change \( = \frac{{39264 - 20000}}{{20000}} \times 100\; = \;96.32\%\) From (1) and (2)