A admits B as partner in business. Accounts in the ledger for A on October 31, 2020, just before the admission of B show the following balances: Cash: P50,000 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 P10,000 is worthless. Prepaid expenses of P1,000 and accrued expense of P2,000 are to be recognized. An interest of 10% on notes receivable amounting P10,000 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
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Chapter1: Financial Statements And Business Decisions
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A admits B as partner in business. Accounts in the ledger for A on October 31, 2020, just before the admission of B show the following balances:

Cash: P50,000
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 P10,000 is worthless.
  • Prepaid expenses of P1,000 and accrued expense of P2,000 are to be recognized.
  • An interest of 10% on notes receivable amounting P10,000 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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