FOUR, desires to purchase a one-fourth capital and profit and loss interest in the partnership of CONE, CTWO AND CTHREE. The three partners agree to sell CFOUR one-fourth of their respective capital and profit and loss interest in exchange for a total payment of P200,000. The profit and loss ratio and capital balances of partners are as follows: CONE P400,000 60% CTWO P200,000 30% CTHREE P100,000 10% If assets are to be revalued prior to the admission of CFOUR, what would be the capital balance of CONE after admission of CFOUR?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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CFOUR, desires to purchase a one-fourth capital and profit and loss interest in the partnership of
CONE, CTWO AND CTHREE. The three partners agree to sell CFOUR one-fourth of their
respective capital and profit and loss interest in exchange for a total payment of P200,000. The profit
and loss ratio and capital balances of partners are as follows:
CONE
P400,000 60%
CTWO
P200,000 30%
CTHREE P100,000 10%
If assets are to be revalued prior to the admission of CFOUR, what would be the capital balance of
CONE after admission of CFOUR?


a. P300,000
b. P345,000
c. P385,000
d. P460,000

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