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## Problem A 40% 40% 20%

A B C TOTAL
Capital interest 40,000.00 18,000.00 2,000.00 60,000.00
Loss on Realization (8,000.00) (8,000.00) (4,000.00) (20,000.00)
Liquidation expense (8,000.00) (8,000.00) (4,000.00) (20,000.00)
Balances 24,000.00 2,000.00 (6,000.00) 20,000.00
Loss Absorption (3,000.00) (3,000.00) 6,000.00 -
Balances 21,000.00 (1,000.00) - 20,000.00
Loss Absorption (1,000.00) 1,000.00 - -
Payments to Partners 20,000.00 - - 20,000.00

1 Payment to A 20,000.00
2 Payment to A 0
3 Payment to A 0

## Problem B 30% 20% 50%

White Sands Luke TOTAL
Capital interest 50,000.00 100,000.00 200,000.00 350,000.00
Possible Loss (60,000.00) (40,000.00) (100,000.00) (200,000.00)
Payments to Partners (10,000.00) 60,000.00 100,000.00 150,000.00
Loss Absorption 10,000.00 (2,857.14) (7,142.86) -
Payments to Partners - 57,142.86 92,857.14 150,000.00

## 5 Payment to White zero

6 Payment to Sands 57,142.86
7 Payment to Luke 92,857.14

## Problem C 40% 20% 20% 20%

D L E T
Capital interest 60,000.00 67,000.00 17,000.00 96,000.00
Loss on Realization (52,800.00) (26,400.00) (26,400.00) (26,400.00)
Balances 7,200.00 40,600.00 (9,400.00) 69,600.00
Additional investment by E - - 9,400.00 -
Balances 7,200.00 40,600.00 - 69,600.00

8 Claim of D's creditor, personal creditor is equivalent to the payment he received from the partnership
7,200.00
Problem D 30% 20% 50%
A B C TOTAL
Capital interest 80,000.00 90,000.00 130,000.00 300,000.00
Loss on Realization (79,200.00) (52,800.00) (132,000.00) (264,000.00)
Liquidation expense (3,600.00) (2,400.00) (6,000.00) (12,000.00)
Balances (2,800.00) 34,800.00 (8,000.00) 24,000.00
Loss Absorption 2,800.00 (10,800.00) 8,000.00 -
Payments to Partners - 24,000.00 - 24,000.00

## 9 Loss on realization (264,000.00)

Noncash assets 430,000.00
Proceeds 166,000.00

## 10 Loss on realization (264,000.00)

11 Payment to A zero
12 Payment to B 24,000.00
13 Payment to C zero
14 None of the partners made an additional investment because they are all insolvent