The partnership agreement of Gibbs and Reed has the following provisions:  Salary allowances are $20,000 for Gibbs and $30,000 for Reed.  No interest is given on the partners’ capital balances.  Any income/loss greater than the salary allowances is divided using a 2:3 ratio.   Revenues of $130,000 and expenses of $62,000 resulted in net income for the first year of operations of $68,000. Calculate the net income distributed to each partner.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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  1. The partnership agreement of Gibbs and Reed has the following provisions: 
  1. Salary allowances are $20,000 for Gibbs and $30,000 for Reed. 
  1. No interest is given on the partners’ capital balances. 
  1. Any income/loss greater than the salary allowances is divided using a 2:3 ratio. 

 Revenues of $130,000 and expenses of $62,000 resulted in net income for the first year of operations of $68,000. Calculate the net income distributed to each partner. 

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