1,500,000

A B C
500,000 500,000 500,000

30:40:30 A B C
1,500,000*30/100 450000 600,000 450000

A B C
1/2; 1/6; 1/4 0

6/12; 2/12; 3/12

6:2:3 818181.8182 272727.2727 409090.90909 1,500,000

Interest 10% of the beginning capital balances

Salaries 50,000 annually for A
Bonus 5% of the Net income in excess of 1,000,000 before deducting interest, salaries and bonus to A.
Remainder to be divided equally
Profit 1,500,000

Beginning capital balances:

A, Capital 500,000
B, Capital 600,000
C, Capital 700,000
A B C Total
Interest 50000 60000 70,000 180000
Salaries 50,000 50000
Bonus 25000 25000
255000
Remainder 415000 415000 415000 1245000
1,500,000-255,000
Total 540000 475000 485000 1500000

Income summary 1,500,000

A, Capital 540,000
B, Capital 475,000
C, Capital 485,000

Interest 10% of the beginning capital balances

Salaries 50,000 annually for A
Bonus 5% of the Net income in excess of 1,000,000 before deducting interest, salaries and bonus to A.
Remainder to be divided equally
Loss 300,000

Beginning capital balances:

A, Capital 500,000
B, Capital 600,000
C, Capital 700,000
A B C Total
Interest 50000 60000 70,000 180000
Salaries 50,000 50000
230,000
Remainder
-300000-230000 (176,666.7) (176,666.7) (176,666.7) -530,000
(76,666.7) (116,666.7) (106,666.7) (300,000)

A, Capital 76,667.0
B, Capital 116,667.0
C, Capital 106,666.0
Income summary 300,000.0

A, Capital B, Capital
1-Jan 500,000 1-Jan 600,000 1-Jan
1-Apr 200,000 1-Jul 400,000 1-Mar
1-Oct 50,000 1-Sep 300,000 Nov. 1

A, Capital B, Capital
1-Jan 500,000 500000 1-Jan 600,000 600,000
1-Apr 200,000 150000 1-Jul 400,000 200000
1-Oct -50,000 -12500 1-Sep -300,000 -100000
Average Capital Balance 637,500 700,000
Outstanding balance method
1-Jan 500,000 125000 1-Jan 600,000 300000
1-Apr 700,000 350000 1-Jul 1,000,000 166666.7
1-Oct 650,000 162500 1-Sep 700,000 233333.3
Average Capital Balance 637500 700000
1,000,000 profit
Profit Sharing of A, B, and C
A 296,857
B 325,960
C 377,183
1000000

Income Summary 1,000,000

A, Capital 296,857
B, Capital 325,960
C, Capital 377,183
salaries and bonus to A.

salaries and bonus to A.

 C, Capital
700,000
150,000
90,000

C, Capital
1-Jan 700,000 700,000
1-Mar 150,000 125000
Nov. 1 -90,000 -15000
810,000 2,147,500

1-Jan 700,000 116666.7

1-Mar 850,000 566666.7
Nov. 1 760,000 126666.7
810000