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3 0 Required information Part 3 of The following information applies to the ques

ID: 2392756 • Letter: 3

Question

3 0 Required information Part 3 of The following information applies to the questions displayed below.] Debra and Merina sell electronic equipment and supplies through their partnership. They wish to expand their computer lines and decide to admit Wayne to the partnership. Debra's capital is $200,000, Merina's capital is $160,000, and they share income in a ratio of 3:2, respectively 5.88 points Skipped c. Wayne invests $100,000 for a 25 percent interest. Goodwill is to be recorded. (If no entry is required for a transaction/event, select No journal entry required" in the first account field.)

Explanation / Answer

Wayne's share = 25% or 0.25

Remaining share for existing partners = 1 - 0.25 = 0.75

Total capital of existing partners = Debra's capital+Merina's capital

= $200,000+$160,000 = $360,000

Estimated total resulting capital = Total capital of existing partners/Remaining share for existing partners

= $360,000/0.75 = $480,000

Total net assets not including goodwill after admission of Wayne = $360,000+$100,000 (cash invested by Wayne)

= $460,000

Estimated goodwill to new partner = Estimated total resulting capital - Total net assets not including goodwill

= $480,000 - $460,000 = $20,000

Journal Entry (Amounts in $)

Event General Journal Debit Credit 1 Cash 100,000 Goodwill 20,000 Wayne, Capital ($480,000*25%) 120,000