NAMA : Muh Fathoni Syariah Yusran

NIM : A031201122

TUGAS E17-10

Dee, Ema, Lyn, and Geo

Statement of Partnership Liquidation
For the Period January 1, 2016
Cash Noncash Asset Loan to Dee Priority Liabilities
Balance Jan 1 200 648 20 400
Collection of Receivable 28 (28)
228 620 20 400
Liquidation of Inventory 45 (75)
273 545 20 400
Sale of Land 250 (150)
Pre-Distribution Balance 523 395 20 400
January Distribution
Partner (103)
420

Dee, Ema, Lyn, and Geo

Schedule of Safe Payments
For January 31
Possible loss Dee Capital Ema Capital
Partner's equity 164, 000 87, 000
Possible loss of noncash assets 395, 000 (79,000) (39,500)
85, 000 47, 500
Possible loss on contingency 20, 000 (4,000) (2,000)
81, 000 45,500
Possible loss from lyn (13,000) (6,500)
68, 000 39, 000
Possuble loss from geo (2,667) (1,333)
65, 333 37, 667
dation
16
Priority Liabilities Dee Capital Ema Capital Lyn Capital Geo Capital
400 170 80 140 78

400 170 80 140 78

(6) (3) (15) (6)
400 164 77 125 72
20 10 50 20
400 184 87 175 92

(65,333) (37,667)

Lyn Capital Geo Capital

175, 000 92, 000
(197,500) (79,000)
(22,500) 13, 000
(10,000) (4,000)
(32,500) 9, 000
32, 500 (13,000)
0 (4,000)
4, 000
0