E4-1:

Case 1 Case 3 Case 5

Camus, Capital 90,000 Contributed Bonus Agreed Contributed Bonus Agreed
Cuenco, Capital 60,000 Camus, Capital 90,000 18,000 108,000 Camus, Capital 90,000 18,000 72,000
Total Old Partners' Capital 150,000 Cuenco, Capital 60,000 12,000 72,000 Cuenco, Capital 60,000 12,000 48,000
Fraction Sold 1/3 Cerda, Capital 90,000 30,000 60,000 Cerda, Capital 90,000 30,000 120,000
Cerda, Capital 50,000 Total 240,000 - 240,000 Total 240,000 - 240,000

Camus, Capital 30,000 Cash 90,000 Cash 90,000

Cuenco, Capital 20,000 Camus, Capital 18,000 Camus, Capital 18,000
Cerda, Capital 50,000 Cuenco, Capital 12,000 Cuenco, Capital 12,000
Cerda, Capital 60,000 Cerda, Capital 120,000
Case 2
Amount paid by Cerda 90,000 Case 4
Fraction of Interest 1/3 Contributed Revaluation Agreed
Total Capital after Admission 270,000 Camus, Capital 90,000 72,000 162,000
Old Partner's Capital 150,000 Cuenco, Capital 60,000 48,000 108,000
Asset Revaluation 120,000 Cerda, Capital 90,000 - 90,000
Total 240,000 120,000 360,000

Other Assets 120,000

Other Assets 120,000 Camus, Capital 72,000
Camus, Capital 72,000 Cuenco, Capital 48,000
Cuenco, Capital 48,000

Camus, Capital 54,000

Cuenco, Capital 36,000
Cerda, Capital 90,000

E4-2:
Case 3
Case 1 Capco 100,000
Cular, Capital 20,000 Cular 80,000
Canda, Capital 20,000 Cruz 60,000
Total capital 240,000
Case 2 Fraction Sold 1/4
Capco 100,000 Canda, Capital 60,000
Cular 80,000
Cruz 60,000 Cash 115,000
Total capital before admission 240,000 Canda, Capital 60,000
Total capital after admission 280,000 Capco, Capital 27,500
Asset Revaluation 40,000 Cular, Capital 16,500
Cruz, Capital 11,000
Other Assets 40,000
Capco, Capital 20,000
Cular, Capital 12,000
Cruz, Capital 8,000

Capco, Capital 35,000

Cular, Capital 21,000
Cruz, Capital 14,000
Canda, Capital 70,000