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1)Cox, North, and Lee form a partnership. Cox contributes $186,000, North contri

ID: 2336770 • Letter: 1

Question

1)Cox, North, and Lee form a partnership. Cox contributes $186,000, North contributes $155,000, and Lee contributes $279,000. Their partnership agreement calls for a 6% interest allowance on the partner's capital balances with the remaining income or loss to be allocated equally. If the partnership reports income of $169,200 for its first year, what amount of income is credited to Lee's capital account?

2) Cox, North, and Lee form a partnership. Cox contributes $198,000, North contributes $165,000, and Lee contributes $297,000. Their partnership agreement calls for a 5% interest allowance on the partner's capital balances with the remaining income or loss to be allocated equally. If the partnership reports income of $195,000 for its first year, what amount of income is credited to North's capital account?


3)Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $360,000; the partnership assumes responsibility for a $130,000 note secured by a mortgage on the property. Monroe invests $105,000 in cash and equipment that has a market value of $80,000. For the partnership, the amounts recorded for Fontaine's Capital account and for Monroe's Capital account are:

Explanation / Answer

Solution 1)

Hence, $60,740 will be credited in the account of Lee.

Solution 2)

Hence, $62,250 will be credited in North's capital account.

Solution 3)

Fontaine's capital account = $360,000 - $130,000

= $230,000

Monroe's capital account = $105,000 + $80,000

= $185,000

Cox North Lee Total Interest allowance on capital $11,160 $9,300 $16,740 $37,200 Remaining income ($169,200-$37,200 = $132,000) $44,000 $44,000 $44,000 $132,000 Total $55,160 53,300 $60,740