BEAST, a partner in AXIES Accounting firm, decided to retire from the partnership. BEAST has a 30% share in profit or loss of the partnership. In the final settlement of BEAST's interest, the partnership paid him P86,000, although his capital balance before his retirement was only P80,000. The P6,000 difference implied that an equipment was undervalued, for which an appropriate adjustment was taken up in the books of the partnership. The total partner's capitals before BEAST's retirement and before adjustment of equipment to fair value was P270,000. What would be partnership’s net assets after the retirement of BEAST?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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BEAST, a partner in AXIES Accounting firm, decided to retire from the partnership. BEAST has a 30% share in profit or loss of the partnership. In the final settlement of BEAST's interest, the partnership paid him P86,000, although his capital balance before his retirement was only P80,000. The P6,000 difference implied that an equipment was undervalued, for which an appropriate adjustment was taken up in the books of the partnership. The total partner's capitals before BEAST's retirement and before adjustment of equipment to fair value was P270,000. What would be partnership’s net assets after the retirement of BEAST?

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