required information qs 12 - 13 (algo) liquidation of partnership lo p5 (the following information applies…

required information qs 12 - 13 (algo) liquidation of partnership lo p5 (the following information applies to the questions displayed below.) the field, brown & snow are partners and share income and losses equally. the partner decide to liquidate the partnership when their capital balances are as follows: field, $131,900; brown, $166,200; and snow, $154,500. on may 31, the liquidation resulted in a loss of $405,900. qs 12 - 13 (algo) part 1 1. compute the capital account balance of each partner after the loss from liquidation is allocated. note: losses and negative capital balances, if any, should be entered as a negative value.
Answer
Explanation:
Step1: Calculate loss allocation per - partner
Since the partners share income and losses equally and the total loss is $405,900, the loss allocation per partner is $\frac{405900}{3}=135300$.
Step2: Calculate Field's capital balance
Field's initial capital is $131900$. After allocating the loss, the balance is $131900 - 135300=- 3400$.
Step3: Calculate Brown's capital balance
Brown's initial capital is $166200$. After allocating the loss, the balance is $166200 - 135300 = 30900$.
Step4: Calculate Snow's capital balance
Snow's initial capital is $154500$. After allocating the loss, the balance is $154500 - 135300 = 19200$.
Step5: Calculate the total capital balance
The total capital balance is $-3400+30900 + 19200=36700$.
| Field | Brown | Snow | Total | |
|---|---|---|---|---|
| Initial investments | $131900$ | $166200$ | $154500$ | $452600$ |
| Loss allocation | $- 135300$ | $-135300$ | $-135300$ | $-405900$ |
| Capital balances | $-3400$ | $30900$ | $19200$ | $36700$ |
Answer:
| Field | Brown | Snow | Total | |
|---|---|---|---|---|
| Initial investments | $131900$ | $166200$ | $154500$ | $452600$ |
| Loss allocation | $- 135300$ | $-135300$ | $-135300$ | $-405900$ |
| Capital balances | $-3400$ | $30900$ | $19200$ | $36700$ |