The partnership of Alvin, Benny and Celia provides that profits are to be divided as follows:   Alvin is to receive a salary of P20,000 for managing the partnership business. Partners are to receive 10% interest on average capital balances. Remaining profits are to be divided 30%, 30% and 40% to Alvin, Benny and Celia,   respectively.   Alvin had a capital balance of P120,000 at January 1, 2021 and had temporary drawings of P16,000 during the year ended December 31, 2021. Benny's capital balance on January 1, 2021 was P180,000 and he invested an additional P60,000 on September 1, 2021. Celia's beginning capital balance was P220,000 and she withdrew P20,000 on July 1 but invested an additional P40,000 on October 1, 2021.   Assuming that the partnership had a net income of P30,000, determine the share of:   Alvin Benny Celia  in net income

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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The partnership of Alvin, Benny and Celia provides that profits are to be divided as

follows:

 

  1. Alvin is to receive a salary of P20,000 for managing the partnership business.
  2. Partners are to receive 10% interest on average capital balances.
  3. Remaining profits are to be divided 30%, 30% and 40% to Alvin, Benny and Celia,   respectively.

 

Alvin had a capital balance of P120,000 at January 1, 2021 and had temporary drawings of P16,000 during the year ended December 31, 2021. Benny's capital balance on January 1, 2021 was P180,000 and he invested an additional P60,000 on September 1, 2021. Celia's beginning capital balance was P220,000 and she withdrew P20,000 on July 1 but invested an additional P40,000 on October 1, 2021.

 

Assuming that the partnership had a net income of P30,000, determine the share of:

 

  1. Alvin
  2. Benny
  3. Celia

 in net income

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