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The capital accounts of Hogan and Moss have balances of $90,000 and $65,000, res

ID: 2653502 • Letter: T

Question

The capital accounts of Hogan and Moss have balances of $90,000 and $65,000, respectively on January 1, 2011, the beginning of the current fiscal year. On April 10, Hogan invested an additional $8,000. During the year, Hogan and Moss withdrew $40,000 and $32,000, respectively, and net income for the year was $98,000. The articles of partnership make no reference to the division of net income.

1. Journalize the entries to:

Close the income summary account.

Close the drawing accounts.

If an amount box does not require an entry, leave it blank or enter "0".

2. Prepare a statement of partners' equity for 2011 for the partnership of Hogan and Moss. If an amount box does not require an entry, leave it blank. Enter all amounts as positive numbers.

Explanation / Answer

2)

Date Account title Debit credit 1 Net Income /Income summary 98,000 Hogan capital 49,000 Moss capital 49,000 [Being Net Income distributed to partners equally , as no ratio defined in dedd] 2 Hogan capital 40,000 moss capital 32,000 Drawings 72,000 [Being drawings account closed to capital account]
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