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nl AT&T; Wi-Fi 10:23 PM ezto.mheducation.com connect. Ant 00 painas Faith Busby

ID: 2582715 • Letter: N

Question

nl AT&T; Wi-Fi 10:23 PM ezto.mheducation.com connect. Ant 00 painas Faith Busby and Jeremy Beatty started the B&B; partnership on January 1, 2016. The business acquired $101,400 cash from Busby and $158,600 from Beatty. During 2016, the partnership eamed $66,700 in cash revenues and paid $34,550 for cash expenses. Busby withdrew $3,300 cash from the business, and Beatty withdrew $3,100 cash. The net income was allocated to the capital accounts of the two partners in proportion to the amounts of their original investments in the business. Required Prepare an income statement, capital statement, balance sheet and statement of cash flows for B&B;'s 2016 fiscal year (Statement of Cash Flows only, items to be deducted must be indicated with a negative amount. Round your profit sharing ratio to 2 decimal places and final answers to the nearest dollar amount.)

Explanation / Answer

Income statement:

Revenue

           66,700

Less: expenses

        (34,550)

Net income

           32,150


Capital statement:

Faith busby

Jeremy beatty

Total partnership

Capital balances, on Jan 1, 2016

   101,400.00

   158,600.00

    260,000.00

Add: Net income

      12,538.50

      19,611.50

      32,150.00

Less: withdrawals

      (3,300.00)

      (3,100.00)

      (6,400.00)

Capital balances, on Dec 31, 2016

   110,638.50

   175,111.50

    285,750.00


Balance sheet:

Cash

   285,750.00

Total assets

   285,750.00

Capital accounts

Faith busby

   110,638.50

Jeremy beatty

   175,111.50

   285,750.00

Total capital and liabilities

   285,750.00


Cash flow statement:

Operating activity:

Net income

            32,150

Add/(less): Changes

0

Cash flow from operating activity

            32,150

Investing activity:

0

Financing activity:

Proceeds from capital contributed

Faith busby

   101,400.00

Jeremy beatty

   158,600.00

   260,000.00

Less: drawings

Faith busby

      (3,300.00)

Jeremy beatty

      (3,100.00)

      (6,400.00)

Cash flow from financing activity

   253,600.00

Net increase in cash

   285,750.00

Cash at beginning

0

cash at the end of the period

   285,750.00

Revenue

           66,700

Less: expenses

        (34,550)

Net income

           32,150