Source: Oren Lidor Blog Dealer West. None Vul. You are playing 4. West lead the AK. When all followed suit, he continued with a 3rd round of clubs which East ruffed with the 2. East returned a spade. You won the trick and tried the Q on which West played the 3.
1. How are clubs divided?
2. How are hearts divided?
4. How are diamonds divided?
5. Where is the K?

Solutions

1. How are clubs divided? West has 4 and East has 2. East ruffed the 3rd club.
1. How are hearts divided? West has 4 and East has 5. West opened 1 and then supported 2, which means he has exactly 4 hearts, therefore East has 5.
1. How are spades divided? Spades must be 4-4! With 5 cards in spades West would open 1 or East would respond 1 (if he had 5-5 in the majors). Since none of them bid that suit, it breaks 4-4.
1. How are diamonds divided? One with West and two with East. You can deduce this by counting the other suits.
1. Where is the K? With East. Therefore play the A and watch the K falling (East ruffed a club and by that he stiffed his K).
Things to remember:
1. Count! Tricks, losers, points. But also the distribution of your opponents, taking into account information from the biding, their lead etc. You can often place the missing honors just by paying attention to the bidding and/or to the openning lead.
2. If you are missing 8 cards in a suit and both opponnents bid, but not this suit – you can deduce the suit breaks 4-4 (else one of them would have bid it).
3. If you are missing 9 cards in a suit and both opponnents bid, but not this suit – you can deduce the suit breaks 4-5 and responder has 5-5! 5 cards in the suit he has bid and 5 cards in that unbid suit.
4. If West had only 3 hearts he would have doubled 2 to show a Support Double. With less hearts and 12-14 points, he should Pass (Notice! 2NT here would show 18-19 points, as East changed suit on the 1st level)

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