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he ABCD Partnership has the following balance sheet at January 1, 20X0, prior to

ID: 2502054 • Letter: H

Question

he ABCD Partnership has the following balance sheet at January 1, 20X0, prior to the admission of new partner, E. Cash and current assets $39,000 Liabilities $52,000 Land 234,000 A’s capital 26,000 Building and equipment 130,000 B’s capital 52,000 C’s capital 117,000 D’s capital 156,000 Total assets $403,000 Total liabilities and capital $403,000 E contributed $124,000 in cash to the business to receive a 20% interest in the partnership. Goodwill was to be recorded. The four original partners shared all profits and losses equally. Required: (A) Prepare the journal entries necessary to record goodwill. (B) After goodwill has been recorded, what were the individual capital balances of the original partners? (C) Prepare the journal entry necessary to record E's contribution.

Explanation / Answer

  Prepare the journal entries necessary to record goodwill

After goodwill has been recorded, what were the individual capital balances of the original partners?

Prepare the journal entry necessary to record E's contribution.

Cash and current assets 39,000 Land 2,34,000 Building and equipment 1,30,000 Total asset 4,03,000 Less Liabilities 52,000 value Of firm Before E Contribution 3,51,000 E s Contrbution 124000 Partnership net Asset after E Joins 4,75,000 Implied value of Partneship 124000*100/20 620000 Hence goodwill 620000-475000 1,45,000