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Caitlin, Chris, and Molly are partners and share income and losses in a 3:4:3 ra

ID: 2544717 • Letter: C

Question

Caitlin, Chris, and Molly are partners and share income and losses in a 3:4:3 ratio. The partnership’s capital balances are Caitlin, $138,000; Chris, $98,000; and Molly, $118,000. Paul is admitted to the partnership on July 1 with a 15% equity and invests $78,000. The balance in Paul’s capital account immediately after his admission is:

Multiple Choice

$64,800

$196,000

$84,800

$111,200

$354,000

Caitlin, Chris, and Molly are partners and share income and losses in a 3:4:3 ratio. The partnership’s capital balances are Caitlin, $123,000; Chris, $83,000; and Molly, $103,000. Paul is admitted to the partnership on July 1 with a 10% equity and invests $163,000. The balance in Paul’s capital account immediately after his admission is:

Multiple Choice

$309,000

$472,000

$163,000

$47,200

$115,800

Explanation / Answer

Q1. Answer is $64,800 Explanantion: Total capital of 3 partners before admission 354000 ($ 138000+98000+118000) Add: Capital contribute of new partner) 78000 Total capital after admission 432000 Share of New partners: 15% New partners capital (432000*15%) 64800 Q2. Answer is $47,200 Explanation: Total capital of 3 partners before admission 309000 ($ 123000+83000+103000) Add: Capital contribute of new partner) 163000 Total capital after admission 472000 Share of New partners: 10% New partners capital (432000*15%) 47200