I moc cbc gkr

cash 40,000.00 66,000.00

bldg 128,000.00
marketable securities 345,000.00
MOC Capital 810,000.00
total 810,000.00 168,000.00 411,000.00 1,389,000
Bonus 694,500.00

Goodwill TAC TCC Diff

old 822,000.00 810,000.00
new 579,000.00
1,644,000.00 1,389,000.00

2
HIRIT's adjusted capital* 648,000.00
Divided by: JILL's P&L percentage 0.40
Total Agreed Capital 1,620,000.00
Multiplied by: UNA's P&L percentage 0.60
UNA's agreed capital 972,000.00
Less: UNA's adjusted contributed capital* - 696,000.00
Additional cash to be invested by UNA 276,000.00

*Computation of adjusted contributed capital:

UNA HIRIT
Unadjusted capital 912,000.00 792,000.00
Add (deduct): Adjustments
Accumulated depreciation - 24,000.00 - 72,000.00
Allowance for doubtful accts. - 192,000.00 - 72,000.00
Adjusted contributed capital 696,000.00 648,000.00

3
JANE JULIA
Assets 150,000.00 226000
Less: Liabilities 10,000.00 39,000.00
Unadjusted capital 140,000.00 187,000.00
Add (deduct): Adjustments
Increase in Inventory 8,000.00
Allowance for doubtful accounts - 2,000.00 - 3,000.00
Accounts Payable - 8,000.00
Adjusted capital balances 130,000.00 192,000.00

4
AM CONFUSED
Assets at fair value:
AM: P120,000 + P600,000 720,000.00
CONFUSED: P60,000 + P420,000 480,000.00
Less: Liabilities assumed - 180,000.00 - 90,000.00
Capital 540,000.00 390,000.00
5
we are bored
Cash P112,500
Property P180,000
Equipment P123,750
Less: Mortgage assumed 78,750
Capital balances P112,500 P101,250 P123,750

6 AL BERT
Beg 90,000.00 160,000.00
A/R - 20,000.00
Invty 15,000.00 - 15,000.00
Equipment 50,000.00
- 5,000.00 - 10,000.00
100,000.00
1 80,000.00 285,000.00 365,000.00

2 273,750.00

3 193,750.00

4 Al Liabilities 200,000.00
Bert Liabilities 265,000.00
Accrued liab 5,000.00
10,000.00
Note of Bert - 100,000.00
Total 380,000.00

7 X Y
Capital beg 1,050,000.00 455,000.00
a
b - 3,500.00 - 10,000.00
c 40,000.00
d - 20,000.00 15,000.00
e - 4,000.00
Total 1,022,500.00 500,000.00 1,522,500.00

Capital of Y 500,000.00
div by 0.33
multiply by 0.67
Capital of X 1,000,000.00

Total Capital 1,500,000.00

Liab of X 250,000.00
Liab of Y 400,000.00
Accrued interest 4,000.00
Total assets 2,154,000.00
 Capital of X 1,022,500.00
Div by 0.67
Total Capital 1,533,750.00 511,250.00 Capital of Y

Capital of Y 500,000.00
Div by 0.33
Total Capital 1,500,000.00

8 Coke Pepsi
FV of net assets 2,950,000.00 2,240,000.00
Cash to be contributed 600,000.00 600,000.00
Total 3,550,000.00 2,840,000.00
Ratio 1.25 1.00
***Equation 2950000+X = (2240000+X)1.25

9 1 A B
Beg 450,000.00 400,000.00
a - -
b 1,500.00 - 1,000.00
c 20,000.00 - 120,000.00
d - 5,000.00
e 10,000.00
End 481,500.00 274,000.00

2 481,500.00 274,000.00

3 453,300.00 302,200.00 755,500.00

4 411,000.00 274,000.00 685,000.00

# 1 Dan Moy
Beg 962,964.00 1,092,528.00
a -
b - 30,000.00 - 52,500.00
c - 8,250.00 - 10,050.00
d - 3,000.00
e - 5,400.00
End 921,714.00 1,024,578.00

2 Capital 1,946,292.00
Liabilities 1,451,385.00
Total 3,397,677.00