Max, Alfred and Waters shared profits and losses 20%, 40%, and 40% respectively and their partnership capital balance is P10,000, P30,000 and P50,000 respectively. Max has decided to withdraw from the partnership. An appraisal of the business and its property estimates the fair value to be P 200,000. Land with a book value of P30,000 has a fair value of P45,000. Max has agreed to receive P20,000 in exchange for her partnership interest. What amount should land be recorded on the partnership books?   A. 20,000 B. 30,000 C. 45,000 D. 50,000

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Max, Alfred and Waters shared profits and losses 20%, 40%, and 40% respectively and their partnership capital balance is P10,000, P30,000 and P50,000 respectively. Max has decided to withdraw from the partnership. An appraisal of the business and its property estimates the fair value to be P 200,000. Land with a book value of P30,000 has a fair value of P45,000. Max has agreed to receive P20,000 in exchange for her partnership interest. What amount should land be recorded on the partnership books?
 
A. 20,000
B. 30,000
C. 45,000
D. 50,000
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