Statistic Problems
• S12-5Anderson, Macer, and Bell have capital balances of $22,000, $33,000, and $55,000, respectively. The partners share profits and losses as follows:a. The first $50,000 is divided based on the partners' capital balances.
b. The next $50,000 is based on service, shared equally by Anderson and Bell. Macer does not receive a salary allowance.c. The remainder is divided equally.
Requirement 1. Compute each partner's share of the $112,000 net income for the year. (Complete all answer boxes. For amounts that are $0, make sure to enter "0" in the appropriate column.)
Anderson Macer Bell Total Net income (loss) Capital allocation: Anderson Macer Bell Salary allowance: Anderson Macer Bell Total salary and capital allocation Net income (loss) remaining for allocation Remainder shared equally: Anderson Macer Bell Total allocation Net income (loss) remaining for allocation Net income (loss) allocated to the partners
• S12-9Jaden, Sophia, and Clement each have a $350,000 capital balance. They share profits and losses as follows: 1:1:2 to Jaden, Sophia, and Clement, respectively. Suppose Clement is withdrawing from the business.
Requirements1. Journalize the withdrawal of Clement if the partnership agrees to pay Clement $350,000 cash.2. Journalize the withdrawal of Clement if the partnership agrees to pay Clement $200,000 cash.
Requirement 1. Journalize the withdrawal of Clement if the partnership agrees to pay Clement $350,000 cash. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)
Date Accounts and Explanation Debit Credit
• S12-12The Jarrin & Martin partnership has the following balances on December 31, 2018:
Jarrin and MartinBalance SheetDecember 31, 2018 Assets Liabilities Cash $ 38,000 Accounts Payable $72,000 Non-cash Assets 94,000 Partners' Equity Jarrin, Capital 38,000 Martin, Capital 22,000 Total Partners' Equity 60,000 Total Assets $132,000 Total Liabilities and Partners' Equity $132,000
Jarrin and Martin share profits 1:3, respectively. Jarrin and Martin decide to liquidate the partnership. Journalize the sale of the non-cash assets for $58,000, the payment of the liabilities, and the payment to the partners. Assume Martin contributes cash equal to the capital deficiency. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)Journalize the sale of the non-cash assets for $58,000.
Date Accounts and Explanation Debit Credit2018 Dec. 31