Page 76 - Demo

%u062c%u0645%u064a%u0639 %u0627%u0644%u062d%u0642%u0648%u0642 %u0645%u062d%u0641%u0648%u0638%u0629 %u0640 %u0627%u0625%u0644%u0639%u062a%u062f%u0627%u0621 %u0639%u0644%u0649 %u062d%u0642 %u0627%u0644%u0645%u0624%u0644%u0641 76 %u0628%u0627%u0644%u0646%u0633%u062e %u0623%u0648 %u0627%u0644%u0637%u0628%u0627%u0639%u0629 %u064a%u0639%u0631%u0636 %u0641%u0627%u0639%u0644%u0647 %u0644%u0644%u0645%u0633%u0627%u0626%u0644%u0629 %u0627%u0644%u0642%u0627%u0646%u0648%u0646%u064a%u0629(1): Sale of Non- Cash Assets with Loss:cash (+)the price 170,000 & the Non- Cash (-) with. 200,000 &the difference 30,000 (-) Capital by Ratios (2:2:1)(2)Paying Liquidation Expenses cash (-) 10,000 & (-) Capital as a loss by Ratios (2:2:1)(3) Paying preferrred Liabilities cash (-) 30,000 & Liabilities (-) 30,000(4) Paying ordinary Liabilities cash (-) 90,000 & Liabilities (-) 90,000(5) Paying Capital to Partners cash (-) 60,000 & capial (-) 60,000Entry for each step (line) as follo1) Sale of Non-Cash Assets with LossCash (Selling Price) %uf0c7 170,000Capital (A) %uf0c8 9,000Capital (B) %uf0c8 9,000Capital (C) %uf0c8 12,000 Non-Cash Assets (Book Value) %uf0c8 200,0002) Paying Liquidation ExpensesCapital (A) %uf0c8 3,000Capital (B) %uf0c8 3,000Capital (C) %uf0c8 4,000 Cash %uf0c8 10,0003) Paying preferred Liabilities Salaries Payable %uf0c8 30,000 cash %uf0c8 30,0004) Paying Ordinary Liabilities Liabilities %uf0c8 90,000 Cash %uf0c8 90,0005) Paying capitalsCapital (A) %uf0c8 13,200Capital (B) %uf0c8 23,200Capital (C) %uf0c8 24,600 Cash %uf0c8 60,000 6)74Second: Liquidation Entries