Ceradoy, Manongsong and Anuran are partners sharing residual profits in the ratio of 3:2:1. The partnership agreement provides for 8% interest on capital and a salary for Manongsong of P80,000 per anmum. Profit for 2019 was P840,000 and the year end balances on partner’s capital accounts are as follows: Ceradoy, P2000,000; Manongsong, P150,000 and Anuran, P120,000. What was Anuran’s share of residual profits for 2019? a. P120,400 b. P126,670 c. P130,000 d. P140,000

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Chapter1: Financial Statements And Business Decisions
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Ceradoy, Manongsong and Anuran are partners sharing residual profits in the ratio of 3:2:1. The
partnership agreement provides for 8% interest on capital and a salary for Manongsong of P80,000 per
anmum. Profit for 2019 was P840,000 and the year end balances on partner’s capital accounts are as
follows: Ceradoy, P2000,000; Manongsong, P150,000 and Anuran, P120,000. What was Anuran’s share
of residual profits for 2019?
a. P120,400
b. P126,670
c. P130,000
d. P140,000

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