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Admitting new partner who contributes assets After the tangible assets have been

ID: 2468294 • Letter: A

Question

Admitting new partner who contributes assets After the tangible assets have been adjusted to current market prices, the capital accounts of Brad Paulson and Drew Webster have balances of $45,000 and $60,000, respectively. Austin Neel is to be admitted to the partnership contributing $30,000 cash to the partnership, for which he is to receive an ownership equity of $55,000. All partners share equally in income. a) Journalize the entry to record the admission of Neel, who is to receive a bonus of $5,000. b) What are the capital balances of each partner after the admission of the new partner? c) Why are tangible assets adjusted to current market prices, prior to admitting a new partner?

Explanation / Answer

Goodwill = 55000 - 30000 = 25000

out of which neel share = 5000

Remaining share to be distributed to partners = 25000-5000 =10000

B)Brad Paulson Capital = 45000 -12500 =32500

Drew Webster = 60000-12500 = 47500

Neel Capital = 55000

c)It is necessary to revalue tangible asset to market value so as to determine worth of firm on date of admission of a new partner at market value .

Date Account title Debit credit 1 cash 30000 Brad Paulson capital [25000*1/2] 12500 Drew Webster capital [25000 *1/2 ] 12500 Austin Neel capital    55000 [being new partner admitted]
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