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1. Prepare a statement of partnership liquidation, indicating (a) the sale of as

ID: 2351738 • Letter: 1

Question

1. Prepare a statement of partnership liquidation, indicating (a) the sale of assets and division of loss, (b) the payment of liabilities, (c) the receipt of the deficiency (from the appropriate partner), and (d) the distribution of cash.

Enter any balance deficiencies as negative numbers using a minus sign. If an amount is zero or a blank, enter in 0.

Cash+ Noncash Assets =Liabilities +Harken, Capital +Sedlacek,Capital +Eldridge,Capital
$7,800 $61,400 $8,000 $31,000 $5,700 $24,500
Balances before realization
Sale of assets and division of loss
Balances after realization
Payment of liabilities
Balances after payment of liabilities
Receipt of deficiency
Balances
Cash distributed to partners
Final balances

2. Assume the partner with the capital deficiency declares bankruptcy and is unable to pay the deficiency.

a. Journalize the entries to allocate the partner's deficiency. If an amount box does not require an entry, leave it blank.


b. Journalize the entries to distribute the remaining cash. If an amount box does not require an entry, leave it blank.


Explanation / Answer

Cash+ non cash Assets- Liability= partner Capital

                                                                                                                       (In $ )

Defeciency is distributed on income sharing Basis

Journal entry

Kris Harken capital              20

Army Eldridge capital           40

        Brett sed back capital                     60

Kris Harken capital              25,220

Army Eldige capital              12,940

Particulars Cash Non Cash Assets = Liability Capital Harken 1/5 Sedback 1/5 Army 2/5 Balances Before Cash Realization Less:Sale Of Assets And Realization Of cash Payment Of Liability Payment To shareholders Contribution towards Sedlacek Capital (1:2) Final Payment to Shareholders 7,800 32,600 8,000 61,400 61,400 8,000 8,000 31,000 5,760 25,240 20 25,220 5,700 5,760 (60) 60 24,500 11,520 12,980 40 12,940