EX.

6-1 CASH NON-CASH LIABILITIES

Beg. Cap 25,000.00 600,000.00 125,000.00
Sale of Non-Cash Assets 350,000.00 600,000.00
Balance 375,000.00 - 125,000.00
Payment of Liabilities 125,000.00 125,000.00
Balance 250,000.00 -
Payment to Partners 250,000.00

EX. 6-2.1 CASH NON-CASH LIABILITIES

Beg. Cap 80,000.00 810,000.00 270,000.00
Sale of Non-Cash Assets 634,000.00 810,000.00
Balance 714,000.00 - 270,000.00
Payment of Expenses 24,000.00
Balance 690,000.00 270,000.00
Payment of Liabilities 270,000.00 270,000.00
Balance 420,000.00 -
Additional Investment 15,000.00
Balance 435,000.00
Payment to Partners 435,000.00

EX. 6-2.2 CASH NON-CASH LIABILITIES

Beg. Cap 80,000.00 810,000.00 200,000.00
Sale of Non-Cash Assets 634,000.00 810,000.00
Balance 714,000.00 - 200,000.00
Payment of Expenses 24,000.00
Balance 690,000.00 200,000.00
Payment of Liabilities 270,000.00 200,000.00
Balance 420,000.00 -
Additional Investment 15,000.00
Balance 435,000.00
Payment to Partners 435,000.00

EX. 6-2.3 CASH NON-CASH RECEIVABLE FROM ENRICO

Beg. Cap 80,000.00 700,000.00 110,000.00
Sale of Non-Cash Assets 634,000.00 700,000.00
Balance 714,000.00 - 110,000.00
Receivable 110,000.00
Balance 714,000.00 -
Payment of Expenses 24,000.00
Balance 690,000.00
Payment of Liabilities 270,000.00
Balance 420,000.00
Payment to Partners 420,000.00

EX. 6-3.1 CASH NON-CASH LIABILITIES

 Beg. Cap 40,000.00 400,000.00 264,000.00
Sale of Non-Cash Assets 268,000.00 400,000.00
Balance 308,000.00 - 264,000.00
Payment of Liabilities 264,000.00 264,000.00
Balance 44,000.00 -
Offset of Loan
Balance 44,000.00 -
Additional Investment 2,800.00
Balance 46,800.00 -
Payment to Partners 46,800.00

EX. 6-3.2 CASH NON-CASH LIABILITIES

Beg. Cap 40,000.00 400,000.00 264,000.00
Sale of Non-Cash Assets 268,000.00 400,000.00
Balance 308,000.00 - 264,000.00
Payment of Liabilities 264,000.00 264,000.00
Balance 44,000.00 -
Offset of Loan
Balance 44,000.00 -
Payment to Partners 44,000.00
 EX. 6-3.3 CASH NON-CASH LIABILITIES
Beg. Cap 40,000.00 400,000.00 264,000.00
Sale of Non-Cash Assets 268,000.00 400,000.00
Balance 308,000.00 - 264,000.00
Payment of Liabilities 264,000.00 264,000.00
Balance 44,000.00 -
Offset of Loan
Balance 44,000.00 -
Additional Investment 6,000.00
Balance 50,000.00 -
Payment to Partners 50,000.00

EX. 6-4 PARTNERS RATIO

ESGUERRA 4.00 4,800.00
ESTEBAN 3.00 3,600.00
ESTRADA 2.00 2,400.00
EUGENIO 1.00 1,200.00

PR. 6-1 CASH NON-CASH RECEIVABLE FROM ESTER

Beg. Cap 50,000.00 950,000.00 62,500.00
Sale of Non-Cash Assets 500,000.00 950,000.00
Balance 550,000.00 - 62,500.00
Receivable 62,500.00
Balance 550,000.00 -
Payment of Liabilities 450,000.00
Balance 100,000.00
Offset of Loan
Balance 100,000.00
Additional loss to partners
Balance 100,000.00
Additional Investment 6,250.00
Balance 106,250.00
Payment to Partners 106,250.00
 PR. 6-2 CASH NON-CASH LIABILITIES
Beg. Cap 70,000.00 568,000.00 200,000.00
Sale of Non-Cash Assets 463,000.00 568,000.00
Balance 533,000.00 - 200,000.00
Payment of Liabilities 200,000.00 200,000.00
Balance 333,000.00 -
Payment to Partners 333,000.00

SOL Esteban 1/5

Cap 132,000.00
we need: 21,000.00
to get: 111,000.00
so 105,000.00

PR. 6-3.1 CASH NON-CASH LIABILITIES

Beg. Cap 20,000.00 340,000.00 112,000.00
Sale of Non-Cash Assets 250,000.00 340,000.00
Balance 270,000.00 - 112,000.00
Payment of Liabilities 112,000.00 112,000.00
Balance 158,000.00 -
Payment to Partners 158,000.00
 PR. 6-3.2 CASH NON-CASH LIABILITIES
Beg. Cap 20,000.00 340,000.00 112,000.00
Sale of Non-Cash Assets 185,000.00 340,000.00
Balance 205,000.00 - 112,000.00
Payment of Liabilities 112,000.00 112,000.00
Balance 93,000.00 -
Offset of Loan
Balance 93,000.00
Payment to Partners 93,000.00

PR. 6-3.3 CASH NON-CASH LIABILITIES

Beg. Cap 20,000.00 340,000.00 112,000.00
Sale of Non-Cash Assets 170,000.00 340,000.00
Balance 190,000.00 - 112,000.00
Payment of Liabilities 112,000.00 112,000.00
Balance 78,000.00 -
Offset of Loan
Balance 78,000.00
Additional Investment 3,000.00
Balance 81,000.00
Payment to Partners 81,000.00

PR. 6-3.4 CASH NON-CASH LIABILITIES

Beg. Cap 20,000.00 340,000.00 112,000.00
Sale of Non-Cash Assets 125,000.00 340,000.00
Balance 145,000.00 - 112,000.00
Payment of Liabilities 112,000.00 112,000.00
Balance 33,000.00 -
Offset of Loan
Balance 33,000.00
Additional Investment 21,000.00
Balance 54,000.00
Payment to Partners 54,000.00

PR. 6-3.5 CASH NON-CASH LIABILITIES

Beg. Cap 20,000.00 340,000.00 112,000.00
Sale of Non-Cash Assets 90,000.00 340,000.00
Balance 110,000.00 - 112,000.00
Payment of Liabilities 112,000.00 112,000.00
Balance 2,000.00 -
Offset of Loan
Balance 2,000.00
Additional Investment 40,000.00
Balance 38,000.00
Payment to Partners 38,000.00
ENCABO, CAP ELORDE, CAP
225,000.00 275,000.00
112,500.00 137,500.00
112,500.00 137,500.00

112,500.00 137,500.00
112,500.00 137,500.00

ELIAS, CAP ENRICO, CAP ENER, CAP

60,000.00 290,000.00 270,000.00
66,000.00 66,000.00 44,000.00
6,000.00 224,000.00 226,000.00
9,000.00 9,000.00 6,000.00
15,000.00 215,000.00 220,000.00

15,000.00 215,000.00 220,000.00

15,000.00
- 215,000.00 220,000.00
215,000.00 220,000.00

N/P ELIAS ELIAS, CAP ENRICO, CAP ENER, CAP

70,000.00 60,000.00 290,000.00 270,000.00
66,000.00 66,000.00 44,000.00
6,000.00 224,000.00 226,000.00
9,000.00 9,000.00 6,000.00
15,000.00 215,000.00 220,000.00
70,000.00
- 15,000.00 215,000.00 220,000.00
15,000.00
- 215,000.00 220,000.00
- 215,000.00 220,000.00

LIABILITIES N/P ELIAS ELIAS, CAP ENRICO, CAP ENER, CAP

200,000.00 70,000.00 60,000.00 290,000.00 270,000.00
24,750.00 24,750.00 16,500.00
200,000.00 70,000.00 35,250.00 265,250.00 253,500.00
110,000.00
200,000.00 70,000.00 35,250.00 155,250.00 253,500.00
9,000.00 9,000.00 6,000.00
200,000.00 26,250.00 146,250.00 247,500.00
200,000.00 70,000.00
- 26,250.00 146,250.00 247,500.00
26,250.00 146,250.00 247,500.00

ENTENG, LOAN ESTREL, LOAN ENTENG, CAP ESTREL, CAP

 36,000.00 40,000.00 80,000.00 20,000.00
118,800.00 13,200.00
36,000.00 40,000.00 38,800.00 6,800.00

36,000.00 40,000.00 38,800.00 6,800.00

36,000.00 36,000.00
- 40,000.00 2,800.00 6,800.00
2,800.00
- 40,000.00 - 6,800.00
40,000.00 6,800.00

ENTENG, LOAN ESTREL, LOAN ENTENG, CAP ESTREL, CAP

36,000.00 40,000.00 80,000.00 20,000.00
92,400.00 39,600.00
36,000.00 40,000.00 12,400.00 19,600.00

36,000.00 40,000.00 12,400.00 19,600.00

12,400.00 19,600.00 12,400.00 19,600.00
23,600.00 20,400.00 - -
23,600.00 20,400.00
ENTENG, LOAN ESTREL, LOAN ENTENG, CAP ESTREL, CAP
36,000.00 40,000.00 80,000.00 20,000.00
66,000.00 66,000.00
36,000.00 40,000.00 14,000.00 46,000.00

36,000.00 40,000.00 14,000.00 46,000.00

40,000.00 40,000.00
36,000.00 - 14,000.00 6,000.00
6,000.00
36,000.00 14,000.00 -
36,000.00 14,000.00

LIABILITIES EVA, LOAN ESTER, CAP EDNA, CAP EMMA, CAP

450,000.00 37,500.00 381,250.00 93,750.00 50,000.00
225,000.00 112,500.00 56,250.00
450,000.00 37,500.00 156,250.00 18,750.00 6,250.00
62,500.00
450,000.00 37,500.00 93,750.00 18,750.00 6,250.00
450,000.00
- 37,500.00 93,750.00 18,750.00 6,250.00
6,250.00
31,250.00 93,750.00 18,750.00 6,250.00
3,125.00 12,500.00 18,750.00 3,125.00
31,250.00 93,750.00 18,750.00 -
6,250.00
31,250.00 93,750.00 18,750.00 -
31,250.00 75,000.00
EVARISTO, LOAN EUGENIO, CAP EVARISTO, CAP ESTEBAN, CAP
40,000.00 132,000.00 134,000.00 132,000.00
52,500.00 31,500.00 21,000.00
40,000.00 79,500.00 102,500.00 111,000.00

40,000.00 79,500.00 102,500.00 111,000.00

40,000.00 79,500.00 102,500.00 111,000.00

ESPINO, LOAN ESPIRITU, LOAN ESTELLA, CAP ESPINO, CAP ESPIRITU, CAP
5,000.00 8,000.00 95,000.00 60,000.00 80,000.00
36,000.00 36,000.00 18,000.00
5,000.00 8,000.00 59,000.00 24,000.00 62,000.00

5,000.00 8,000.00 59,000.00 24,000.00 62,000.00

5,000.00 8,000.00 59,000.00 24,000.00 62,000.00
ESPINO, LOAN ESPIRITU, LOAN ESTELLA, CAP ESPINO, CAP ESPIRITU, CAP
5,000.00 8,000.00 95,000.00 60,000.00 80,000.00
62,000.00 62,000.00 31,000.00
5,000.00 8,000.00 33,000.00 2,000.00 49,000.00

5,000.00 8,000.00 33,000.00 2,000.00 49,000.00

2,000.00 2,000.00
3,000.00 8,000.00 33,000.00 - 49,000.00
3,000.00 8,000.00 33,000.00 49,000.00

ESPINO, LOAN ESPIRITU, LOAN ESTELLA, CAP ESPINO, CAP ESPIRITU, CAP
5,000.00 8,000.00 95,000.00 60,000.00 80,000.00
68,000.00 68,000.00 34,000.00
5,000.00 8,000.00 27,000.00 8,000.00 46,000.00

5,000.00 8,000.00 27,000.00 8,000.00 46,000.00

5,000.00 5,000.00
- 8,000.00 27,000.00 3,000.00 46,000.00
3,000.00
8,000.00 27,000.00 - 46,000.00
8,000.00 27,000.00 46,000.00

ESPINO, LOAN ESPIRITU, LOAN ESTELLA, CAP ESPINO, CAP ESPIRITU, CAP
5,000.00 8,000.00 95,000.00 60,000.00 80,000.00
86,000.00 86,000.00 43,000.00
5,000.00 8,000.00 9,000.00 26,000.00 37,000.00

5,000.00 8,000.00 9,000.00 26,000.00 37,000.00

5,000.00 5,000.00
- 8,000.00 9,000.00 21,000.00 37,000.00
21,000.00
8,000.00 9,000.00 - 37,000.00
8,000.00 9,000.00 37,000.00

ESPINO, LOAN ESPIRITU, LOAN ESTELLA, CAP ESPINO, CAP ESPIRITU, CAP
5,000.00 8,000.00 95,000.00 60,000.00 80,000.00
100,000.00 100,000.00 50,000.00
5,000.00 8,000.00 5,000.00 40,000.00 30,000.00

5,000.00 8,000.00 5,000.00 40,000.00 30,000.00

5,000.00 5,000.00
- 8,000.00 5,000.00 35,000.00 30,000.00
5,000.00 35,000.00
8,000.00 - - 30,000.00
8,000.00 30,000.00
Cash 268000
Enteng, Cap 118800
Estrel, Cap 13200
Other Asset 400000
realization of assets and distribution of loss

Liabilities 264000
Cash 264000
payment of liab

Enteng, Loan 36000

Enteng, Capital 36000
offeset of loan

Cash 2800
Enteng Capital 2800
additional investment

Estrel, Loan 40000

Estrel, Cap 6800
Cash 46800
payment to partners

Cash 268000
Enteng, Cap 92400
Estrel, Cap 39600
Other Asset 400000
realization of assets and distribution of loss

Liabilities 264000
Cash 264000
payment of liab

Enteng, Loan 12400

Estrel, Loan 19600
Enteng, Capital 12400
Estrel, Cap 19600
offeset of loan

Enteng, Loan 23600

Estrel, Loan 20400
Cash 44000
payment to partners
 Cash 268000
Enteng, Cap 66000
Estrel, Cap 66000
Other Asset 400000
realization of assets and distribution of loss

Liabilities 264000
Cash 264000
payment of liab

Estrel, Loan 40000

Estrel, Capital 40000
offeset of loan

Cash 6000
Estrel, Cap 6000
additional investment

Enteng, Loan 36000

Enteng, Cap 14000
Cash 50000
payment to partners

EVA, CAP Cash 500000

50,000.00 Ester, Cap 225000
56,250.00 Edna, Cap 112500
6,250.00 Emma, Cap 56250
Eva, Cap 56250
6,250.00 Other Asset 950000
realization of asset and distribution of loss
6,250.00
6,250.00 Accounts Receivable 62500
- Ester, Cap 62500
receivable from Ester

Liabilities 450000
Cash 450000
payment of liab
 Eva, Loan 6250
Eva, Cap 6250
offset of loan

Cash 6250
Emma, Cap 6250
additional investment of defecient partner

Ester, cap 18750

Edna, cap 18750
deficient partner absorbed as additional loss by remaining partner

Eva, Loan 31250

Ester, cap 75000
cash 106250
payment to partners

Cash 463000
Eugenio, Cap 52500
Evaristo, Cap 31500
Esteban, Cap 21000
Other assets 568000
realization of asset and distribution of loss

Liabilities 200000
Cash 200000
payment of liabilities

Evaristo, Loan 40000

Eugenio, Cap 79500
Evaristo, Cap 102500
Esteban, Cap 111000
Cash 333000
payment to partners
 MC 6-1 CASH NON-CASH LIABILITIES
Beg. Cap 2,000.00 61,000.00 3,000.00
Sale of Non-Cash Assets 23,200.00 61,000.00
Balance 25,200.00 - 3,000.00
Payment of Liabilities 3,000.00 3,000.00
Balance 22,200.00 -

sol 63,000.00
x + 23200 - 3000 = 22200
x + 20200 = 22200
x = 22200 - 20200
x = 2000
63,000.00

MC 6-2-3 CASH NON-CASH LIABILITIES

Beg. Cap 2,000.00 61,000.00 3,000.00
Sale of Non-Cash Assets 23,200.00 61,000.00
Balance 25,200.00 - 3,000.00
Payment of Liabilities 3,000.00 3,000.00
Balance 22,200.00 -

MC 6-4-5 CASH NON-CASH LIABILITIES

Beg. Cap 3,000.00 79,000.00 12,000.00
Sale of Non-Cash Assets 37,000.00 79,000.00
Balance 40,000.00 - 12,000.00
Payment of Liabilities 12,000.00 12,000.00
Balance 28,000.00 -

SOL x + 37000 - 12000 = 28000 42000

x + 25000 = 28000
x = 28000 - 25000
x = 3000

MC 6-6-7 CASH NON-CASH LIABILITIES

Beg. Cap 3,000.00 79,000.00 84,000.00
Sale of Non-Cash Assets 37,000.00 79,000.00
Balance 40,000.00 - 12,000.00
Payment of Liabilities 12,000.00 12,000.00
Balance 28,000.00 -

MC 6-8 CASH NON-CASH ENDER, LOAN

Beg. Cap 30,000.00 70,000.00 14,000.00
Sale of Non-Cash Assets 30,000.00 70,000.00
Balance 60,000.00 - 14,000.00
Additional loss to partners
 Balance 60,000.00 14,000.00
Payment to Partners 60,000.00 14,000.00

MC 6-9 CASH NON-CASH ENDER, LOAN

Beg. Cap 30,000.00 70,000.00 14,000.00
Sale of Non-Cash Assets 25,000.00 70,000.00
Balance 55,000.00 - 14,000.00
Additional Investment
Balance 55,000.00 14,000.00
Payment to Partners 55,000.00 14,000.00

MC 6-10 Escano 2/5

Cap 10000
we need 2000
to get 12000
so 5000 gain

MC 6-11 CASH NON-CASH LIABILITIES

Beg. Cap 40,000.00 140,000.00 70,000.00
Sale of Non-Cash Assets 80,000.00 140,000.00
Balance 120,000.00 - 12,000.00
Payment of Liabilities 12,000.00 12,000.00
Balance 108,000.00 -

MC 6-12 CASH NON-CASH LIABILITIES

Beg. Cap 40,000.00 140,000.00 70,000.00
Sale of Non-Cash Assets 80,000.00 140,000.00
Balance 120,000.00 - 12,000.00
Payment of Liabilities 12,000.00 12,000.00
Balance 108,000.00 -

MC 6-13 PERSONAL ASSETS PERSONAL LIABILITIES TO BE PAID

Esmer 250,000.00 150,000.00 150,000.00

MC 6-14 PERSONAL ASSETS PERSONAL LIABILITIES TO BE PAID

Estrel 100,000.00 150,000.00 100,000.00

MC 6-15 PERSONAL ASSETS PERSONAL LIABILITIES TO BE PAID

Elmer 200,000.00 250,000.00 200,000.00

MC TP 13. ESTRADA ESTEBAN

 80,000.00 40,000.00

MC TP 14. EARL ESTER

48,000.00 32,000.00

MC TP 15. EVER ENGEL ENCAR

60,000.00 90,000.00 20,000.00

MC TP 16. CASH NON-CASH LIABILITIES

Beg. Cap 60,000.00 540,000.00 140,000.00
Sale of Non-Cash Assets 400,000.00 540,000.00

MC TP 17. CASH NON-CASH A/P

Beg. Cap 100,000.00 720,000.00 300,000.00
Sale of Non-Cash Assets 600,000.00 720,000.00

MC TP 18. CASH NON-CASH A/P

Beg. Cap 100,000.00 720,000.00 300,000.00
Sale of Non-Cash Assets 360,000.00 720,000.00

MC TP 19. ESTACIO, LOAN ESTACIO, CAP ESTIOCO, CAP

Beg. Cap 45,000.00 21,000.00 21,000.00

MC TP 20. CASH NON-CASH LIABILITIES

Beg. Cap 80,000.00 620,000.00 240,000.00
Sale of Non-Cash Assets 545,000.00 620,000.00
Balance
75,000.00
 ESPINA ESPINOSA ESTEBAN ESTRELITA
1,000.00 25,000.00 25,000.00 9,000.00

ESPINA ESPINOSA ESTEBAN ESTRELITA

1,000.00 25,000.00 25,000.00 9,000.00
5,400.00 7,200.00 10,800.00 14,400.00

4,400.00 17,800.00 14,200.00 5,400.00

E1 E2 E3
40,000.00 25,000.00 5,000.00
21,000.00 14,000.00 7,000.00

19,000.00 11,000.00 2,000.00

ESPER, CAP ELOR, CAP ESTE, CAP

40,000.00 40,000.00 280,000.00
21,000.00 14,000.00 7,000.00

19,000.00 26,000.00 273,000.00

ESCANO, CAP ENDER, CAP EVELO, CAP

10,000.00 35,000.00 41,000.00
16,000.00 12,000.00 12,000.00
6,000.00 23,000.00 29,000.00
6,000.00 3,000.00 3,000.00
 - 20,000.00 26,000.00
ADD 20,000.00 26,000.00

ESCANO, CAP ENDER, CAP EVELO, CAP

10,000.00 35,000.00 41,000.00
18,000.00 13,500.00 13,500.00
8,000.00 21,500.00 27,500.00
8,000.00
- 21,500.00 27,500.00
21,500.00 27,500.00

75000

ECHO EGAY ELMA

50,000.00 50,000.00 10,000.00
36,000.00 12,000.00 12,000.00

14,000.00 38,000.00 2,000.00

ECHO EGAY ELMA

50,000.00 50,000.00 10,000.00
12,000.00 12,000.00 36,000.00

38,000.00 38,000.00 26,000.00

13,000.00 13,000.00 26,000.00
25,000.00 25,000.00 -
 130,000.00

EVER ENGEL ENCAR

280,000.00 160,000.00 20,000.00
70,000.00 42,000.00 28,000.00
210,000.00 118,000.00 8,000.00
5,000.00 3,000.00
205,000.00 115,000.00

EDEN ELISA ELMA

320,000.00 90,000.00 110,000.00
48,000.00 60,000.00 12,000.00
272,000.00 30,000.00 98,000.00

EDEN ELISA ELMA

320,000.00 90,000.00 110,000.00
144,000.00 180,000.00 36,000.00
176,000.00 90,000.00 74,000.00
-72000 -18000
104,000.00 56,000.00

ELVIRA, LOAN EDNA, CAP ELVIRA, CAP EMMA, CAP

50,000.00 130,000.00 130,000.00 150,000.00
22,500.00 22,500.00 30,000.00
107,500.00 107,500.00 120,000.00
 EX. 6-2.1 CASH NON-CASH LIABILITIES ELIAS, CAP
Beg. Cap 25,000.00 810,000.00 270,000.00 60,000.00
Sale of Non-Cash Assets 634,000.00 810,000.00 66,000.00
Balance 659,000.00 - 270,000.00 6,000.00
Payment of Expenses 24,000.00 9,000.00
Balance 635,000.00 270,000.00 15,000.00
Payment of Liabilities 270,000.00 270,000.00
Balance 365,000.00 - 15,000.00
Additional Investment 15,000.00 15,000.00
Balance 380,000.00 -
Payment to Partners 435,000.00
ENRICO, CAP ENER, CAP
290,000.00 270,000.00
66,000.00 44,000.00
224,000.00 226,000.00
9,000.00 6,000.00
215,000.00 220,000.00

215,000.00 220,000.00

215,000.00 220,000.00
215,000.00 220,000.00