Page 89 - 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 89 %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(5)Given the following balances after several steps of Liquidation:Balances Cash Non-Cash Preferred Ordinary A B C200,000 -- -- -- 70,000 (20,000) 150,000The Profit and Loss ratio is 1:1:1 & All Partners are solvent. By the next step of Liquidation:a) Cash will be debited by $20,000 and Capital (B) will be debited by $20,000b) Cash will increase by $20,000 and Capital (B) by $20,000c) Capital (A) & (C) will decrease by $10,000 each and Capital (B) will increase by $20,000 d) Cash Balance will be $200,000e) Cash Balance will be $180,000(6)Given the following balances after several steps of Liquidation:Balances Cash Non-Cash Preferred Ordinary A B C200,000 -- -- -- 70,000 (20,000) 150,000The Profit and Loss ratio is 1:1:1 & Partners (A & C) are solvent, but Partner (B) is Solvent with Limit of $10,000. By the next step of Liquidation:a) Cash will increase by $20,000 and Capital (B) will decrease by $20,000b) Partner (B) will pay $10,000 to the Company.c) Cash will increase by $10,000 and Capital (B) will decrease by $10,000d) Capital (A) & (C) will decrease by $5,000 each and Capital (B) will increase by $10,000 e) Cash Balance will be $220,000(7)Given the following balances after several steps of Liquidation:Balances Cash Non-Cash Preferred Ordinary A B C200,000 -- -- -- 70,000 (20,000) 150,000The Profit and Loss ratio is 1:1:1 & Partners (A & C) are solvent, but Partner (B) is Insolvent. By the next step of Liquidation:a) Cash will increase by $20,000 and Capital (B) will increase by $20,000b) Partner (B) will pay $20,000 to the Company.c) Capital (A) & (C) will decrease by $10,000 each and Capital (B) will decrease by $20,000 d) Capital (A) & (C) will decrease by $10,000 each and Capital (B) will increase by $20,000 e) Cash Balance will be $220,000(8)Given the following balances before the Liquidation of ABC Company:Balances Cash Non Cash Preferred Ordinary A B C100,000 300,000 130,000 90,000 120,000 20,000 40,000If Non-Cash Assets were sold for $200,000 and All Partners are General. The profit & loss ratio is 1:1:2. By the next step of Liquidation:a) Non-Cash Assets should be decreased by $200,000.b) Capital (B) should be credited by $25,000c) Capital (A) Balance will be $125,000d) Capital (C) will decrease by $40,000e) Capital (A) Balance will be $95,000 87