50% 20% 30%

ABC QRS XYZ Total

Salaries 180,000.00 240,000.00 216,000.00 636,000.00
Interest 5,100.00 6,300.00 3,200.00 14,600.00
Bonus 45,000.00 - - 45,000.00
Remaining Balance (5:2:3) 124,700.00 49,880.00 74,820.00 249,400.00
Total allocation 354,800.00 296,180.00 294,020.00 945,000.00

Assumptions:
Bonus (%) 0.05 B=5%*(945,000-B)
B=47,250-.05B
1.05B=47,250
B=47,250/1.05
B=45,000
 60% 20% 20%
ABC QRS XYZ Total
Salaries 175,000.00 210,000.00 190,000.00 575,000.00
Interest (12%) 6,780.00 6,690.00 3,750.00 17,220.00
Bonus 28,000.00 - 28,000.00
Remaining Balance (3:1:1) - 162,132.00 - 54,044.00 - 54,044.00 - 270,220.00
Total allocation 19,648.00 190,646.00 139,706.00 350,000.00

W.A. Capital Balance 56,500.00 55,750.00 31,250.00

Interest rate 12%

Bonus equation B = 25%(350,000-210,000-B)

 35% 46% 19%
ABC QRS XYZ Total
Salaries 200,000.00 180,000.00 250,000.00 630,000.00
Interest (12%) 1,320.00 2,760.00 - 4,080.00
Bonus - - -
Remaining Balance - 18,720.00 - 24,960.00 - 10,400.00 - 54,080.00
Total allocation 182,600.00 157,800.00 239,600.00 580,000.00

Note: No bonus because net income is already insufficient.

 40% 20% 40%
ABC QRS XYZ Total
Salaries 144,000.00 168,000.00 180,000.00 492,000.00
Interest 1,200.00 600.00 1,400.00 3,200.00
Bonus - - - -
Remaining Balance - 278,080.00 - 139,040.00 - 278,080.00 - 695,200.00
Total allocation - 132,880.00 29,560.00 - 96,680.00 - 200,000.00

Note: No bonus because of a net loss.

Dr Cr
ABC, cap 132,880
XYZ, cap 96,680
QRS, cap 29,560
Inc Summ. 200,000
 25% 30% 45%
ABC QRS XYZ Total
Annual Salaries 150,000.00 180,000.00 270,000.00 600,000.00
Salaries allowed 80,000.00 96,000.00 144,000.00 320,000.00

Note: Salaries are allowed to the extent of the earnings only

 Peso day-
ABC Running No. of Months
Peso month
Balance Unchanged computation
January 1, Balances 45000 45000 4 180,000 15,000
March 1, withdrawal
April 1, investment
May 1, investment 24000 69000 5 345,000 28,750
June 1, investment
August 1, withdrawal
October 1, withdrawal 18000 51000 3 153,000 12,750
December 1, investment

12 months
Average balances (Divide by 12) 56,500 56,500
Interest (12%) 6,780

Ending balances 51,000

Interest (10%) 5,100
QRS XYZ

60000 60000 120000 25000

12000 48000 144000
10000

9000 57000 342000

3000

6000 63000 63000

55,750 55,750 31,250

6,690 3,750

63,000 32,000
6,300 3,200
 50,000 25,000 25,000 20,000
Kate Diana Elizabeth Mary Total
Salaries 5,000 3,000 8,000
Interest 2,500 1,250 1,250 1,000 6,000
RB (3:3:2:2) 5,000 5,000 3,333 3,333 16,667 30,667
Addl to Mary 1,667 1,667 1,667
Total 12,500 9,250 4,583 6,000 32,333 32,333