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KENDRA, COGLEY, AND MEI Balance Sheet May 31 Assets Cash Inventory Liabilities a

ID: 2497962 • Letter: K

Question

KENDRA, COGLEY, AND MEI Balance Sheet May 31 Assets Cash Inventory Liabilities and Equity $ 90,400 Accounts payable 537,600 Kendra, Capital $255,000 74,600 167,850 130,550 Cogley, Capital Mei, Capital otal assets $628,000 Total liabilities and equity$628,000 Required: For each of the following scenarios, complete the schedule allocating the gain or loss on the sale of inventory. Prepare journal entries to record the below transactions. (Do not round intermediate calculations. Amounts to be deducted should be entered with a minus sign.) (1) Inventory is sold for $622,200. Step 1) Determination of gain (loss) Proceeds from the sale of inventory Inventory Cost Gain on sale Step 2) Allocation of the gain (loss) to the partners. $622,200 537,600 84,600 KENDRA COGLEY MEI Total 130,550 $ 373,000 84,600 $ 457,600 74,600 $167,850 $1 Initial capital balances Allocation of gains (losses) Capital balances after gains (losses) 3 6 42,300 2/6 28,200 1/6 14,100 $116,900 $196,050 $144,650

Explanation / Answer

Journal 3 B

Kendra, Capital Dr.111,900

Cogley, Capital Dr.74,600

Mei, Capital Dr.37,300

To Loss on Sale of Inventory Cr.223,800

( Being Loss on Sale of Land distributed to the Partners in their Income and Loss Ratio)

Journal 4

Sale of Inventory

Cash Dr.265,800

Loss on Sale of Inventory Dr.271,800

To Inventory Cr.537,600

(Being Inventory Sold at a Loss of $271,800 recorded and entry passed)

Allocation of the loss on the sale of inventory to the partners

Kendra, Capital Dr.271,800

Cogley, Capital Dr.135,900

Mei, Capital Dr.90,600

To Loss on Sale of Inventory Cr.271,800

( Being Loss on Sale of Land distributed to the Partners in their Income and Loss Ratio)

Allocation of deficit balance

Cogley, Capital Dr.40,867

Mei, Capital Dr.20,433

To Kendra, Capital Cr.61,300

( Being defecite balance of Kendra allocated to remaining partners in the ratio of 2:1)