30% 30% 40%

Kathy Lilia Minda Total

Beginning P127,500 P82,500 P225,000 P435,000
Profit 30,000 30,000 40,000 100,000
Updated CaP157,500 P112,500 P265,000 P535,000

A. Kathy will be paid by partnership for P170,000

Settlement > Interest
Bonus Method CC AC Bonus
Kathy P157,500 P170,000 12,500 30%
42.86% Lilia 112,500 107,143.00 -5,357 30%
57.14% Minda 265,000 257,857.00 -7,143 40%
TCC P535,000 P535,000 TAC 100%

Kathy Lilia Minda Total

Updated CaP157,500 P112,500 P265,000 P535,000
Bonus 12,500 -5,357 -7,143
Total P170,00 P107,143 P257,857 P535,000
Settlement 170,000 170,000
P365,000

Lilia's, Cap P5,357

Minda's, Ca 7,143
Kathy's, Capi P12,500
Kathy's, Ca 170,000
Cash 170,000

Revaluation Method

Kathy's, Settlement P170,000

Kathy's, Updated Capi 157,500
Share in Adjustment 12,500
Interest 30%
Total Adjustment P41,666.67 Upward Adjustment

Kathy Lilia Minda Total

Updated CaP157,500 P112,500 P265,000 P535,000
Adjustmen 12,500 12,500 16,666.67 41,666.67
Total P170,000 P125,000 P281,666.67 P576,666.67
Settlement 170,000 170,000
New Partner's Equity P125,000 P281,666.67 P406,666.67

CC AC
Kathy P157,500 P170,000 12,500
Lilia 112,500 125,000 12,500
Mimda 265,000 281,666.67 16,666.67
TCC P535,000 P576,666.67 TAC

Asset P41,666.67
Kathy's, Ca P12,500
Lilia's, Cap 12,500
Minda's, Ca16,666.67
Kathy's, Ca 170,000
Cash 170,000

B. Kathy will be paid by the partnership for P100,000

Settlement < Interest

CC AC Bonus
Kathy P157,500 P100,000 -57,500 30%
42.86% Lilia 112,500 137,142.86 24,642.86 30%
57.14% Minda 265,000 297,857.14 32,857.14 40%
TCC P535,000 P535,000 TAC 100%

Kathy Lilia Minda Total

Updated CaP157,500 P112,500 P265,000 P535,000
Bonus -57,500 24,642.86 32,857.14
Total P100,000 P137,142.86 P297,857.14 P535,000
Settlement 100,000 100,000
New Partner's EquityP137,142.86 P297,857.14 P435,000

Kathy's, Ca P57,500
Lilia's, Capita P24,642.86
Minda's, Capi 32,857.14
Kathy's, Ca 100,000
Cash 100,000

Revaluation Method
Kathy's, Settlement P100,000
Kathy's, Updated Capi 157,500
Share in Adjustment -57,500
Interest 30%
Total Adjustment P-191,666.667Downward Adjustment

Kathy Lilia Minda Total

Updated CaP157,500 P112,500 P265,000 P535,000
Adjustmen -57,500 -57,500 -76,666.67 -191,666.67
Total P100,000 P55,000 P188,333.33 P343,333.33
Settlement 100,000 100,000
New Partner's Equity P55,000 P188,333.33 P243,333.33

CC AC
Kathy P157,500 P100,000 -57,500
Lilia 112,500 55,000 -57,000
Minda 265,000 188,333.33 -76,666.67
TCC P535,000 P343,333.33 TAC

Kathy's, CaP57,500
Lilia's, Cap 57,500
Minda's, Ca76,666.67
Asset P191,666.67
70%
70%