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Jackie Chanda and Janet Jones are partners who share profits and losses in the f

ID: 2419001 • Letter: J

Question

Jackie Chanda and Janet Jones are partners who share profits and losses in the following manner. Chanda receives a salary of $96,000, and Jones receives a salary of $140,000. These amounts were paid to the partners and charged to their drawing accounts. Both partners also receive 10 percent interest on their capital balances at the beginning of the year. The balance of any remaining profits or losses is divided equally. The beginning capital accounts for 2013 were Chanda, $408,000, and Jones, $508,000. At the end of the year, the partnership had a net income of $288,000.

What's the Allocated share of net income for Jackie Chanda and Janet Jones?

Explanation / Answer

Net Income before partner's salary & interest = 288000

Salary Expenses = 96000 + 140000 = 236000

Interest Expenses = 408000*10% + 508000*10% =91600

Net Loss after  partner's salary & interest = -39600

Net Loss shared to each partner = 39600/2 = 19800

Allocated share of net income for Jackie Chanda =Salary + interest - Net Loss shared to each partner

Allocated share of net income for Jackie Chanda = 96000 + 408000*10% - 19800

Allocated share of net income for Jackie Chanda = 117000

Allocated share of net income for Janet Jones =Salary + interest - Net Loss shared to each partner

Allocated share of net income for Janet Jones = 140000 + 508000*10% - 19800

Allocated share of net income for Janet Jones = 171000