Page 83 - 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 83 %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%u0629the Liquidation Table (Statement).TitleAssets Liabilities CapitalCash Non-Cash preferred ordinary A 3B 3C 4Balances 10,000 90,000 30,000 30,000 20,000 15,000 5,0001) Selling Non-Cash 55,000 (90,000) (10,500) (10,500) (14,000)Balances 65,000 0 30,000 30,000 9,500 4,500 (9,000)2) Paying Liquid. Exp. (5,000) (1,500) (1,500) (2,000)Balances 60,000 0 30,000 30,000 8,000 3,000 (11,000)3) Paying Preferred (30,000) (30,000)Balances 30,000 0 0 30,000 8,000 3,000 (11,000)4) Paying Ordinary (27,000) (30,000) 900 900 1,200Balances 3,000 0 0 0 8,900 3,900 (9,800)5) Allocating Loss (C) to other Partners(3:3) (4,800) (4,800) 9,800Balances 3,000 0 0 0 4,100 (1,100) 06) Taking Cash from Partners (B) 1,100 0 1,100 0Balances 4,100 0 0 0 4,100 0 07) Paying Capital (4,100) (4,100) 0 0Balance 0 0 0 0 0 0 0(4) Paying ordinary Liabilities cash (-) 27,000 & Liabilities (-) 30,000&the difference 3,000 (+) CapitalWe pay 27,000 cash decreased%u2014for liabilities 30,000 decreasedwe pay less than we should the difference 3,000 is Gain to be allocated (added) to Capital by Ratios5) allocating Partners (c) negative capital to other partnersAfter Selling the Non-Cash Assets, the Capital Balances of Partner (C) became Negative, So we have to Neglect it until paying Preferred & Ordinary Liabilities.After we pay Partner (C) has %u2013ve Capital Balance ($9,800). he is Insolvent with So we have to allocate his %u2013ve Capital Balance. To other (A&B) by there ratio (3:3 = 9800 x (3/6) = 4,800 each 6)Partner (B) has %u2013ve Capital Balance ($1,100). he is Solvent. So we have to ask him to pay ($20,000) to cover his %u2013ve Capital Balance. . cash and Capital (C) increased + by 1,100 81