A.

DIAZ MANALO TOTAL

Profit 420,000
PROFIT SHARE 210,000 210,000

B. DIAZ MANALO
CAPITAL INVESTMENT 330,000 110,000
RATIO 3 1
PROFIT SHARE 315,000 105,000

C. DIAZ MANALO TOTAL

PROFIT 420,000
INTEREST 26,400 8,800 35,200
TOTAL 384,800
153,920 230,880 384800
SHARE IN PROFIT 180,320 239,680 0

D. DIAZ MANALO TOTAL

PROFIT 420,000
SALARIES 50,000 70,000 120,000
TOTAL 300,000
150,000 150,000 300000
SHARE IN PROFIT 200,000 220,000 0

E. DIAZ MANALO TOTAL

PROFIT 420,000
INTEREST 26,400 8,800 35,200
SALARIES 50,000 70,000 120,000
TOTAL 264,800
132,400 132,400 264,800
SHARE IN PROFIT 208,800 211,200 0
PROBLEM #4

Average Capital Balance :

Abales 275,000
Galang 275,000
Jan 1 investment 200,000 200,000 x 8/12= 133,333
Sept 1 investment 75,000 275,000 x 4/12= 91,666.67

Total Average Capital 500,000

Profit 800,000
Ables Share 440,000 (800,000 x 275/500)
Galang Share 360,000 (800,000 x 225/500)
PROBLEM #5

ABAD AGLUGUB ONATE TOTAL

Beginning Capital 300,000 250,000 450,000 1,000,000
Balances
Ratio 3 2.5 4.5 10
Profit 270,000
Share in Profit 81,000 67,500 121,500 270,000

Loss -240,000
Share in Loss -72,000 -60,000 -108,000 -240,000
PROBLEM #9
1 2 A. Marasigan
Cash 2,400,000 Profit 2019
Building 2,200,000 Share in Profit 420,000
Equipment 1,400,000
Marasigan, Capital 2,400,000 Profit 2020
Asacta, Capital 3,600,000 Share in profit 200,000

B. Marasigan (40%)
Capital Balance 2,400,000

Profit 2019
Share in Profit 336,000

Profit 2020
Share Profit 160,000

C. Marasigan (40%)
Capital Balance 2,400,000

Profit 2019
Share in Profit 336,000

Profit 2020
Share Profit 160,000

D. Marasigan
Profit 2019
Interest 240,000
Total
120,000
Share In Profit 360,000

Profit 2020
Interest 240,000
Total
-100,000
Share In Profit 140,000

E. Marasigan
Profit 2019
Salaries 400,000
Total
80,000
Share In Profit 480,000
Profit 2020
salaries 400,000
Total
-140,000
Share In Profit 260,000

F. Marasigan
Profit 2019
Salaries 400,000
Interest 216,000
Total
-190,000
Share In Profit 426,000

Profit 2020
Salaries 400,000
Interest 216,000
Total
-410,000
Share In Profit 206,000
 Asacta Total
840,000
420,000 840,000

400,000
200,000 400,000

Asacta (60%) Total

3,600,000 6,000,000

840,000
504,000

400,000
240,000

Asacta (60%) Total

3,600,000 6,000,000

840,000
504,000

400,000
240,000

Asacta Total
840,000
360,000 600,000
240,000
120,000 240,000
480,000 0

400,000
360,000 600,000
-200,000
-100,000 200,000
260,000 0

Asacta Total
840,000
280,000 680,000
160,000
80,000 160,000
360,000 0
 400,000
280,000 680,000
-280,000
-140,000 280,000
140,000 0

Asacta Total
840,000
280,000 680,000
324,000 540,000
380,000
-190,000 380,000
414,000 0

400,000
280,000 680,000
324,000 540,000
-820,000
-410,000 820,000
194,000 0