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Bsat- At3b Quiz Adv one

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BATHAN, Vanessa Mae M.                                                                 ADV-ONE

BSAT- AT3B                                                                                 

QUIZ – Partnership Formation

  1. a.     171, 000                                        b.       12, 000

         (5000)       (1)                            /     2/5  [pic 1]

           500          (2)                             300,000

           500          (3)                       *        3/5[pic 2][pic 3]

      167, 500                                    180, 000

      (34,500)       cash                          (132, 500)                [pic 4][pic 5]

      132, 500                                47, 500[pic 6]

net tangible asset contibution                20, 000[pic 7]

        of Rufino                        67, 500[pic 8]

                                                        Revalued amount of land

  1. a.               Famore                Katigbak

   68, 950                45, 000

   (9000)         (a)                (6000)     (a)

   (3000)         (b)                (700)       (b)

   (1250)         (b)                (10000)   (d)

   (4200)  (c)

    (650)   (d)[pic 9][pic 10]

 50, 850                         28, 300[pic 11][pic 12]

Famore’s adjusted capital              Katigbak’s adjusted capital

        b.       50, 850    Famore’s adjusted capital                    

                /    60%        (e)                         [pic 13]

                 84, 750   partner’s agreed equity

         c.     Initial Contribution     50, 850     28, 300

                Agreed Capital         *50, 850    *33, 900[pic 14]

                                   -----         5600        additional investment of Katigbak

                   * 84, 750 * 60% = 50850 (Famore)        

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