Page 94 - 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 94 %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) January.TitleAssets Liabilities CapitalCash Non-Cash preferredSalaries PayableordinaryAccounts PayableA 3B 2C 1Balances 45,000 800,000 24,000 151,000 264,000 246,000 160,00012) Selling Non-Cash 170,000 (200,000) (15,000) (10,000) (5,000)Balances 215,000 600,000 24,000 151,000 249,000 236,000 155,00013) Paying Liquid. Exp. (12,000) (6,000) (4,000) (2,000)Balances 203,000 600,000 24,000 151,000 243,000 232,000 153,00014) Paying Preferred (24,000) (24,000)Balances 179,000 600,000 0 151,000 243,000 232,000 153,00015) Paying Ordinary (151,000) (151,000)Balances 28,000 600,000 0 0 243,000 232,000 153,00016)First payment (table (1) (28,000) (28,000)Balances 0 600,000 0 0 243,000 232,000 125,0001TitleCapitalA 3B 2C 1Balances 243,000 232,000 153,000Assumed losses (non-cash assets) 600,000 (300,000) (200,000) (100,000)Balances (57,000) 32,000 53,000Allocate Partner (A) loss to (B & C) by their ratio (2 : 1) 57000 (38,000) (19,000)Balances 0 (6,000) 34,000Allocate Partner (B) loss to (C) 6,000 (6,000)Safe Payments 0 0 28,00092%u2776%u2777