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Tyler Hawes and Piper Albright formed a partnership, investing $210,000 and $70,

ID: 2529286 • Letter: T

Question

Tyler Hawes and Piper Albright formed a partnership, investing $210,000 and $70,000, respectively.

Determine their participation in the year's net income of $104,000 under each of the following independent assumptions.

No agreement concerning division of net income.

Divided in the ratio of original capital investment.

Interest at the rate of 5% allowed on original investments and the remainder divided in the ratio of 2:3.

Salary allowances of $36,000 and $45,000, respectively, and the balance divided equally.

Allowance of interest at the rate of 5% on original investments, salary allowances of $36,000 and $45,000, respectively, and the remainder divided equally.

Hawes Albright (a) $ $ (b) $ $ (c) $ $ (d) $ $ (e) $ $

Explanation / Answer

SOLUTION

(A) Net Income = $104,000

Hawes = $104,000 / 2 = $52,000

Albright = $104,000 / 2 = $52,000

(B) Ratio = 3:1

Hawes = $104,000 * 3/ 4 = $78,000

Albright = $104,000 * 1/ 4 = $26,000

(C) Interest-

Hawes = $210,000 * 5% = $10,500

Albright = $70,000 * 5% = $3,500

Balance = $104,000 - $10,500 - $3,500 = $90,000

Hawes = $90,000 * 2/5 = $36,000

Albright = $90,000 * 3/5 = $54,000

Hawes total = $10,500 + $36,000 = $46,500

Albright total = $3,500 + $54,000 = $57,500

(D)

(E)

Hawes Albright Salary 36,000 45,000 Balance- equally 11,500 11,500 Total 47,500 56,500