Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

E-Z Manufacturing Company is a partnership is a partnership among Yolando Gonzal

ID: 2348615 • Letter: E

Question

E-Z Manufacturing Company is a partnership is a partnership among Yolando Gonzales, Willie Todd, and Linda Yeager. The partnership contract states that partnership profits will be split equally among the three partners. During the current year Gonzales withdrew $25,000. Todd withdrew $23,000, and Yeager withdrew $30,000. Net income of E-Z Manufacturing Company amounted to $180,000.

a. Calculate each partner's share of net income for the period.
b. Describe the effects , if any, that partnership operations would have on the individual tax returns of the partners.
c. Prepare a statement of partners' equity for the year. Assume that the partners' capital accounts had beginning balances of $50,000, $60,000, and $40,000 for Gonzales, Todd, and Yeager respectively

Explanation / Answer

a. Net income for each partner is $60,000. The contract states that partnership profits will be split equally among the partners.

b. Describe the effects, if any, that partnership operations would have on the individual tax returns of the partners.The partners are required to include their share of net income from partnership firm in their tax returns, thus such income is liable to income tax and is taxable to the partners individually in the year in which they have earned this income. Note: the capital withdrawals do not have any tax effect on the partners' individual returns.



c.

Yolando Gonzales

Willie Todd

Linda Yeager

Totals

Beginning Capital

$50,000

$60,000

$40,000

$150,000

Net Income

$60,000

$60,000

$60,000

$180,000

Withdrawals

$-25,000

$-23,000

$-30,000

$-78,000

End Capital

$85,000

$97,000

$70,000

$252,00

Yolando Gonzales

Willie Todd

Linda Yeager

Totals

Beginning Capital

$50,000

$60,000

$40,000

$150,000

Net Income

$60,000

$60,000

$60,000

$180,000

Withdrawals

$-25,000

$-23,000

$-30,000

$-78,000

End Capital

$85,000

$97,000

$70,000

$252,00