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12-3 Dividing Partnership Income Tyler Hawes and Piper Albright formed a partner

ID: 2329590 • Letter: 1

Question

12-3

Dividing Partnership Income

Tyler Hawes and Piper Albright formed a partnership, investing $315,000 and $105,000, respectively.

Determine their participation in the year's net income of $378,000 under each of the following independent assumptions:

(A) No agreement concerning division of net income.

(B) Divided in the ratio of original capital investment.

(C) Interest at the rate of 15% allowed on original investments and the remainder divided in the ratio of 2:3.

(D) Salary allowances of $66,000 and $90,000, respectively, and the balance divided equally.

(E) Allowance of interest at the rate of 15% on original investments, salary allowances of $66,000 and $90,000, respectively, and the remainder divided equally.

Hawes Albright

a _____ ______

b _____ ______

c _____ ______

d ______ _______

e ______ _______

Explanation / Answer

A) No agreement concerning division of net income.

Then Will Share Equally

B)Divided in the ratio of original capital investment.

Find out the ratio then divide their share of net income

C) Interest at 15% allowed on original investments and the remainder divided in the ratio of 2:3.

Remaining (378,000-47,250-15,750) =315,000

D) Salary allowances of $66,000 and $90,000, respectively, and the balance divided equally.

E)Allowance of interest at 15% on original investments, salary allowances of $66,000 and $90,000, respectively, and the remainder divided equally.

Total Tyler Hawes Piper Albright 50% 50% 378,000 189,000 189,000