3-16 TO 3-19

MC
1 1,050,000 550,000 11 500,000 - 50,000
750,000 1,400,000 C 450,000
300,000
12 1,000,000
600,000
2C 1,600,000
Bonus of 100,000 *30%
480,000
3A
13 B
4D
14 800,000
5B 400,000
1,200,000
6 120,000 *25%
D 300,000

7D
15 The interest of Dellosa will be
8A 360,000

9C
16 B
10 D
17 D

18 Since the new partner(Perdio

B

19 1,200,000
600,000
1,800,000

1,800,000
1/5
360,000

20 *Pascual's recorded interest

* Pascual's invested capital: 4
* 400k-300k= 100k bonus to
C
500,000 - 50,000
B

800,000
400,000
1,200,000
*25%
300,000

The interest of Dellosa will be equivalent only to the value of interest bought which is
B

Since the new partner(Perdio) paid more than his interest in the partnership, he will not receive a bonus.  

*Pascual's recorded interest in the partnership: 3,000,000 x 10%= 300k

* Pascual's invested capital: 400k
* 400k-300k= 100k bonus to the original partnership