MN and OP decided to form a partnership on June 01, 2020. The partnership will take over their assets as well as assume their liabilities. As of June 01, 2020, the net assets of MN and OP are P220,000 and P309,375 respectively. Liabilities of MN are 55% less than book value of its net assets while liabilities of OP are 40% more than the book value of its net assets. The partners agreed on a 25:75 profit and loss ratio. Furthermore, the partners arrived on the following agreements: MN’s inventory is undervalued by P11,000. An allowance for doubtful accounts is to be set-up in the books of MN and OP at 10% of the accounts receivable balances (AR balances: MN, P27,500; OP, P41,250). Accrued salary of P20,250 was not recognized in OP’s books. What is the total asset of the partnership immediately after formation if partner’s capital interest should be equal to their profit and loss ratio through withdrawal of excess cash investment by one of the partners?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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MN and OP decided to form a partnership on June 01, 2020. The partnership will take over their assets as well as assume their liabilities. As of June 01, 2020, the net assets of MN and OP are P220,000 and P309,375 respectively. Liabilities of MN are 55% less than book value of its net assets while liabilities of OP are 40% more than the book value of its net assets. The partners agreed on a 25:75 profit and loss ratio. Furthermore, the partners arrived on the following agreements: MN’s inventory is undervalued by P11,000. An allowance for doubtful accounts is to be set-up in the books of MN and OP at 10% of the accounts receivable balances (AR balances: MN, P27,500; OP, P41,250). Accrued salary of P20,250 was not recognized in OP’s books. What is the total asset of the partnership immediately after formation if partner’s capital interest should be equal to their profit and loss ratio through withdrawal of excess cash investment by one of the partners?
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