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20. Assume that two individuals agree to form a partnership. Partner A is contri

ID: 2586452 • Letter: 2

Question

20. Assume that two individuals agree to form a partnership. Partner A is contributing an operating business that reports the following balance sheet: Cash Receivables Inventories Total assets $120,000 160,000 200,000 $480,000 Accounts payable.$160,000 Accrued liabilities Total liabilities Net assets 120,000 $280,000 $200,000 The partners agree that the initial capital of Partner B is contributing cash of $280,000. the partnership should be shared equally Required: Prepare the journal entry to record the capital contributions of the partners assuming that the partners wish to employ the Bonus Method.

Explanation / Answer

Answer :

   The journal entry to record the capital contributions of the partners under Bonus Method is

                            Cash                                   400,000

                           Receivables                         160,000

                           Inventories                          200,000

                                          Accounts payable                           160,000

                                         Accrued liabilities 120,000

                                         Partner A capital                              240,000

                                         Partner B capital 240,000