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Problem 14-24 (LO 14-10) The E.N.D. partnership has the following capital balanc

ID: 2473386 • Letter: P

Question

Problem 14-24 (LO 14-10)

The E.N.D. partnership has the following capital balances as of the end of the current year:

  

Assume that the partners share profits and losses 4:3:2:1, respectively. Pineda retires and is paid $305,000 based on the terms of the original partnership agreement. If the bonus method is used, what is the capital balance of the remaining three partners?

Assume that the partners share profits and losses 4:3:2:1, respectively. Pineda retires and is paid $305,000 based on the terms of the original partnership agreement. If the bonus method is used, what is the capital balance of the remaining three partners?

Problem 14-24 (LO 14-10)

The E.N.D. partnership has the following capital balances as of the end of the current year:

  

  Pineda $ 160,000   Adams 140,000   Fergie 130,000   Gomez 120,000       Total capital $ 550,000 b.

Assume that the partners share profits and losses 4:3:2:1, respectively. Pineda retires and is paid $305,000 based on the terms of the original partnership agreement. If the bonus method is used, what is the capital balance of the remaining three partners?

Assume that the partners share profits and losses 4:3:2:1, respectively. Pineda retires and is paid $305,000 based on the terms of the original partnership agreement. If the bonus method is used, what is the capital balance of the remaining three partners?

Explanation / Answer

The payment on the retirement of Pineda would be :

Debit Pineda Capital Account $160000

Debit Adams Capital $72500

Debit Fergie Capital $48333

Debit Gomez Capital $24167

Credit Cash $305000

So, the capital balance of the remaining three partners =

Adams Capital = 140000 - 72500 = $67500

Fergie Capital = 130000 - 48333 = $81667

Gomez Capital = 120000 - 24167 = $95833