A balance sheet for the partnership A, B and C, who share profits 2:1:1 respectively, shows the following balances just before liquidation: Cash - 48,000 Other Assets - 238,000 Liabilities - 80,000 A Capital - 88,000 B Capital - 62,000 C Capital - 56,000 On the first month of liquidation, certain non-cash assets were sold resulting to a loss of 23,000. Liquidation expense of 4,000 were paid, and additional liquidation expenses of 3,200 are withheld to anticipate payment before liquidation is completed. After creditors were paid, partner B received 13,000 on the initial installment. Determine the total book value of the non-cash assets on the first month.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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A balance sheet for the partnership A, B and C, who share profits 2:1:1 respectively, shows the following balances just before liquidation:

Cash - 48,000
Other Assets - 238,000
Liabilities - 80,000
A Capital - 88,000

B Capital - 62,000
C Capital - 56,000

On the first month of liquidation, certain non-cash assets were sold resulting to a loss of 23,000. Liquidation expense of 4,000 were paid, and additional liquidation expenses of 3,200 are withheld to anticipate payment before liquidation is completed. After creditors were paid, partner B received 13,000 on the initial installment.

Determine the total book value of the non-cash assets on the first month.

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