Hannah Johnson contributed equipment, inventory, and $52,700 cash to a partnership. The equipment had a book value of $25,400 and a market value of $33,500. The inventory had a book value of $45,300 but only had a market value of $11,900 due to obsolescence. The partnership also assumed a $12,900 note payable owed by Hannah that was originally used to purchase the equipment. What amount should be recorded to Hannah's capital account?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Hannah Johnson contributed equipment, inventory, and $52,700 cash to a partnership. The equipment had a book value of $25,400 and a market value of $33,500. The inventory had a book value of $45,300 but only had a market value of $11,900 due to obsolescence. The partnership also assumed a $12,900 note payable owed by Hannah that was originally used to purchase the equipment.

What amount should be recorded to Hannah's capital account?

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