A admits B as a partner in business. Accounts in ledger for A on October 31, 2021, just before the admission of B show the following balances: Cash: 50,000 Accounts Receivable: 110,000 Notes Receivable: 20,000 Inventories: 50,000 Accounts Payable: 30,000 It is agreed that for the purposes of establishing A's interest, the following adjustments shall be made: An allowance for doubtful accounts of 5% of accounts receivable is to be established. An inventory amounting to 10,000 is worthless. Prepaid expenses of 1,000 and accrued expense of 2,000 are to be recognied. An interest of 10% on notes receivable amounting 10,000 dated April 30,2020 is to be accrued. B is to invest sufficient cash to obtain a 1/4 interest in the partnership. Determine the amount of cash investment by Partner B.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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A admits B as a partner in business. Accounts in ledger for A on October 31, 2021, just before the admission of B show the following balances:

Cash: 50,000

Accounts Receivable: 110,000

Notes Receivable: 20,000

Inventories: 50,000

Accounts Payable: 30,000

It is agreed that for the purposes of establishing A's interest, the following adjustments shall be made:

  1. An allowance for doubtful accounts of 5% of accounts receivable is to be established.
  2. An inventory amounting to 10,000 is worthless.
  3. Prepaid expenses of 1,000 and accrued expense of 2,000 are to be recognied.
  4. An interest of 10% on notes receivable amounting 10,000 dated April 30,2020 is to be accrued.

B is to invest sufficient cash to obtain a 1/4 interest in the partnership.

Determine the amount of cash investment by Partner B.

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