ABC PARTNERSHIP

0.50 0.20 0.30

ARYA BRAN CERSEI
UNADJUSTED CAPITAL BALANCES 17450.00 12550.00 9500.00
ADJUSTMENTS: LOAN 7000.00 2500.00
ADJUSTED CAPITAL BALANCES 17450.00 19550.00 12000.00
ALLOCATION OF DIFFERENCE -21000.00 -8400.00 -12600.00
CASH AVAILABLE FOR DISTRIBUTION -3550.00 11150.00 -600.00
3550.00 -4150.00 600.00
CASH DISTRIBUTED TO PARTNER 0.00 7000.00 0.00
FOR THE MONTH OF JANUARY

UPDATED CAPITAL BALANCE 17450.00 12550.00 12000.00

ALLOCATION OF DIFFERENCE -17875.00 -7150.00 -10725.00
-425.00 5400.00 1275.00
425.00 -170.00 -255.00
CASH DISTRIBUTED TO PARTNER 0.00 5230.00 1020.00
FOR THE MONTH OF FEBRUARY

UPDATED CAPITAL BALANCE 17450.00 7320.00 10980.00

ALLOCATION OF DIFFERENCE -14125.00 -5650.00 -8475.00
CASH DISTRIBUTED TO PARTNER 3325.00 1670.00 2505.00
FOR THE MONTH OF MARCH

UPDATED CAPITAL BALANCE 14125.00 5650.00 8475.00

ALLOCATION OF DIFFERENCE -12875.00 -5150.00 -7725.00
CASH DISTRIBUTED TO PARTNER 1250.00 500.00 750.00
FOR THE MONTH OF MARCH
TOTAL
39500.00
9500.00 LOAN TO PARTNERS
49000.00
42000.00 DIFFRENCE TREATED AS POSSIBILE LOSS ALLOCATION USING P&L RATIO
7000.00 CASH AVAILABLE FOR DISTRIBUTION

42000.00
-35750.00
6250.00 CASH AVAILABLE FOR DISTRIBUTION
*BRAN= 425*2/5 = 170
**CERSEI=425*3/5=255

35750.00
-28250.00
7500.00 CASH AVAILABLE FOR DISTRIBUTION

28250.00
25750.00
2500.00 CASH AVAILABLE FOR DISTRIBUTION