Partners A and B share in profits and losses on a 70:30 ratio after salary allowances of ₱80,000 for A and ₱40,000 for B. The business earned profit of ₱320,000 before deduction for the salaries. When closing the income summary account,       A’s capital account would be credited for ₱120,000.       A’s capital account would be debited for ₱220,000.       B’s capital account would be credited for ₱100,000.       B’s capital account would be credited for ₱240,000.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Partners A and B share in profits and losses on a 70:30 ratio after salary allowances of ₱80,000 for A and ₱40,000 for B. The business earned profit of ₱320,000 before deduction for the salaries. When closing the income summary account,
 
 
 
A’s capital account would be credited for ₱120,000.
 
 
 
A’s capital account would be debited for ₱220,000.
 
 
 
B’s capital account would be credited for ₱100,000.
 
 
 
B’s capital account would be credited for ₱240,000.
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