Lea, Gian and Leonard are partners whose January 1, 2020 capital balances and share in profits and losses are as follows: Lea P250,000; 50% Gian 150,000; 20% Leonard 180,000; 30% Sam is to be admitted on the following conditions in 2020:  Sam is to pay Lea P150,000 for ½ of Lea’s interest  Sam is also to invest P300,000 in the partnership  The total capital of the partnership after Sam’s admission will be P1,000,000, of which Sam’s interest and share in profit and loss is 40%. 1. Determine the capital balances of the partners after the admission. 2. Determine the distribution of the net income of P200,000 in 2020

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Lea, Gian and Leonard are partners whose January 1, 2020 capital balances and share in profits and losses are as
follows:
Lea P250,000; 50%
Gian 150,000; 20%
Leonard 180,000; 30%
Sam is to be admitted on the following conditions in 2020:
 Sam is to pay Lea P150,000 for ½ of Lea’s interest
 Sam is also to invest P300,000 in the partnership
 The total capital of the partnership after Sam’s admission will be P1,000,000, of which Sam’s interest and
share in profit and loss is 40%.
1. Determine the capital balances of the partners after the admission.
2. Determine the distribution of the net income of P200,000 in 2020

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