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ACCOUNTING FOR SPECIAL TRANSACTIONS
Accountancy (University of Pangasinan)
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NAME:
Da
t
e:
ACCOUNTING FOR SPECIAL TRANSACTIONS
FIRST GRADING EXAMINATION
1. AAA a
ndBBBar
epar
t
ne
r
swi
t
hc
api
t
alofP60,
0
00andP2
0,
00
0,r
e
s
pe
c
t
i
ve
l
y
.Pr
ofit
sa
ndl
os
s
e
s
ar
edi
vi
de
di
nt
her
a
t
i
oof60:
40.AAA andBBBde
c
i
de
dt
of
or
m ane
w par
t
ne
r
s
hi
pwi
t
hCCC,
whoi
nve
s
t
e
dl
andval
ue
da
tP15,
00
0f
ora20
%c
api
t
a
li
nt
e
r
e
s
ti
nt
hene
w par
t
ne
r
s
hi
p.CCC’
sc
os
t
oft
hel
a
ndwasP12,
0
00t
hepar
t
ne
r
s
hi
pe
l
e
c
t
e
dt
ous
et
hebonusme
t
hodt
or
e
c
or
dt
hea
dmi
s
s
i
on
ofCCCi
nt
ot
her
e
l
a
t
i
ons
hi
p.CCC’
sc
api
t
alac
c
ounts
houl
dbec
r
e
di
t
e
df
or
a
. P1
2,
0
00c
.P16,
00
0
b. P1
5,
0
00d.
P19,
00
0
6
0+20
+1
5=95x20
%=1
9
2. AAA and BBB f
or
me
d par
t
ne
r
s
hi
pi
n 20
09.Thepar
t
ne
r
s
hi
pa
gr
e
e
me
ntpr
ovi
de
sf
ora
nnual
s
al
ar
yal
l
owanc
e
sofP55,
0
00f
orAAA a
ndP4
5,
00
0f
orBBB.Thepar
t
ne
r
ss
har
epr
ofit
se
qual
l
y
andl
os
s
e
si
na6
0:
40r
a
t
i
o.Thepar
t
ne
r
s
hi
phade
ar
ni
ngsofP80,
0
00f
or20
09be
f
or
ea
nyal
l
owanc
e
t
opar
t
ne
r
s
.Wha
tamountoft
he
s
ee
a
r
ni
ngss
houl
dbec
r
e
di
t
e
dt
oe
a
c
hpar
t
ne
r
’
sc
api
t
a
lac
c
ount
?
AAA
BBB
AAA
BBB
a
. P4
0,
0
00P40,
00
0c
.P
44,
00
0P
36,
00
0
b. 4
3,
0
00 37,
00
0 d. 45,
00
0 35,
00
0
B
3. Thepar
t
ne
r
s
hi
pa
gr
e
e
me
ntofAAA and BBB pr
ovi
de
st
ha
ti
nt
e
r
e
s
ta
t10% pe
rye
ari
st
obe
c
r
e
di
t
e
dt
oe
ac
hpar
t
ne
ront
heba
s
i
sofwe
i
ght
e
da
ve
r
a
gec
api
t
a
lbal
anc
e
s
.A s
ummar
yofBBB’
s
c
api
t
alac
c
ountf
ort
heye
are
nde
dDe
c
e
mbe
r31,
2
00
9,
i
sa
sf
ol
l
ows
:
Bal
anc
e
,J
anuar
y1
P
1
40,
00
0
Addi
t
i
ona
li
nve
s
t
me
nt
,J
ul
y1
4
0,
0
00
Wi
t
hdr
a
wal
,Augus
t1
1
5,
0
00
Wha
ta
mountofi
nt
e
r
e
s
ts
houl
dbec
r
e
di
t
e
dt
oBBB’
sc
api
t
a
la
c
c
ountf
or20
09
?
a
. P1
5,
2
50c
.P16,
50
0
b. P1
5,
3
75d.
P17,
25
0
4. AAA a
ndBBBar
epar
t
ne
r
swhos
har
epr
ofit
sandl
os
s
e
sont
her
a
t
i
oof6:
4,r
e
s
pe
c
t
i
ve
l
y
.OnMa
y
1,
20
09,
t
he
i
rr
e
s
pe
c
t
i
vec
api
t
a
lac
c
ount
swe
r
easf
ol
l
ows
:
AAA
P
60,
00
0
BBB
5
0,
0
00
Ont
heda
t
e
,CCCwa
sa
dmi
t
t
e
da
sapar
t
ne
rwi
t
hone
t
hi
r
di
nt
e
r
e
s
ti
nc
api
t
a
landpr
ofit
sf
ora
n
i
nve
s
t
me
ntofP40,
0
00.Thene
w par
t
ne
r
s
hi
pbe
ganwi
t
ht
ot
alc
api
t
alofP1
50,
00
0.I
mme
di
a
t
e
l
y
af
t
e
rCCC’
sa
dmi
s
s
i
on,AAA’
sc
api
t
als
houl
dbe
a
. P50,
00
0
c
.P56,
66
7
b. P54,
00
0
d.
P60,
00
0
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5. AA and BB f
or
me
d apar
t
ne
r
s
hi
pi
n 20
x1and madet
hef
ol
l
owi
ng i
nve
s
t
me
nt
sand c
api
t
a
l
wi
t
hdr
a
wal
sdur
i
ngt
heye
ar
:
BB
I
nve
s
t
me
nt
s Dr
a
ws I
nve
s
t
me
nt
s Dr
a
ws
AA
Mar
c
h1………………P3
0,0
00
P2
0,
00
0
J
une1
…………………………
P1
0,0
00
P10,
0
00
Augus
t1
………………2
0,0
00
2
,
0
00
De
c
e
mbe
r1
…………………….
5,
0
00
Thepar
t
ne
r
s
hi
p’
spr
ofita
ndl
os
sa
gr
e
e
me
ntpr
ovi
de
sf
ors
al
ar
yofwhi
c
hP30,
00
0wa
spai
dt
oe
ac
h
par
t
ne
rf
or20x1.AAi
st
or
e
c
e
i
veabonusof1
0% onne
ti
nc
omeaf
t
e
rs
al
ar
i
e
sa
ndbonus
.The
par
t
ne
r
sar
ea
l
s
ot
or
e
c
e
i
vei
nt
e
r
e
s
tof8% ona
ve
r
a
geannualc
api
t
albal
anc
e
sa
ffe
c
t
e
dbybot
h
i
nve
s
t
me
nt
sa
nddr
a
wi
ngs
.Anyr
e
ma
i
ni
ngpr
ofit
sar
et
obeal
l
oc
a
t
e
de
qua
l
l
ya
mongt
hepar
t
ne
r
s
.
As
s
umi
ngt
hene
ti
nc
omeofP60,
00
0be
f
or
es
al
ar
i
e
sandbonus
,de
t
e
r
mi
nehow t
hei
nc
omewoul
dbe
al
l
oc
a
t
e
da
mongt
hepar
t
ne
r
s
.
a
.AA,P3
1,1
38
;BB,
P28,
86
2
c
.AA,
P30,
63
3;
BB,P29,
37
6
b.AA,P3
3,5
37;
BB,P2
6,4
63
d.
AA,P30,
68
4;
BB,
P29,
31
6
D
Us
et
hef
ol
l
owi
ngi
nf
or
ma
t
i
ont
oa
ns
wert
hene
xtt
woques
t
i
ons
Thef
ol
l
owi
ngc
onde
ns
e
dbal
anc
es
he
e
ti
spr
e
s
e
nt
e
df
ort
hepar
t
ne
r
s
hi
pofAAAandBBB,
whos
har
e
pr
ofit
sandl
os
s
e
si
nt
her
a
t
i
oof6
0:
40,
r
e
s
pe
c
t
i
ve
l
y:
Cas
h
P
45,
00
0
Ac
c
ount
spa
yabl
e
P
12
0,
0
00
Ot
he
ras
s
e
t
s
62
5,
0
00
AAA,c
api
t
al
34
8,
0
00
BBB,
l
oan
3
0,
0
00
BBB,
c
api
t
al
2
32,
00
0
Tot
al
P
7
00,
00
0
Tot
a
l
P
7
00,
00
0
Theas
s
e
t
sandl
i
abi
l
i
t
i
e
sa
r
ef
ai
r
l
yval
ue
dont
hebal
anc
es
he
e
t
.AAAandBBBde
c
i
det
oadmi
tCCC
asane
w par
t
ne
rwi
t
h20
%i
nt
e
r
e
s
t
.
6. Wha
tamounts
houl
dCCCc
ont
r
i
but
ei
nc
as
horot
he
ras
s
e
t
s
?
a
. P1
10,
00
0
c
.P14
0,
0
00
b. P1
16,
00
0
d.
P14
5,
0
00
D3
48,
00
0+23
2,
00
0=5
80÷80
% x20
% =14
5,
0
00
7. I
ns
t
e
adofadmi
t
t
i
ngane
w par
t
ne
r
,AAAandBBBde
c
i
det
ol
i
qui
da
t
et
hepar
t
ne
r
s
hi
p.I
fot
he
r
as
s
e
t
sar
es
ol
df
orP5
00,
00
0,wha
tamountoft
hea
vai
l
abl
ec
as
hs
houl
dbedi
s
t
r
i
but
e
dt
oAAA?
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a
. P2
55,
00
0
b. P2
73,
00
0
c
.P32
7,
0
00
d.
P34
8,
0
00
B
8. Thef
ol
l
owi
ngc
onde
ns
e
dbal
anc
es
he
e
ti
spr
e
s
e
nt
e
df
ort
hepar
t
ne
r
s
hi
pofBBBandAAA,who
s
har
epr
ofit
sandl
os
s
e
sont
her
a
t
i
oof60
:
4
0,r
e
s
pe
c
t
i
ve
l
y:
Ot
he
ras
s
e
t
s
P
4
50,
00
0
BBBl
oan
2
0,
0
00
P
4
70,
00
0
Ac
c
ount
spa
yabl
e
P
12
0,
0
00
BBB,
c
api
t
al
19
5,
0
00
AAA,c
api
t
a
l
15
5,
0
00
Tot
a
l
P
4
70,
00
0
Thepar
t
ne
r
sha
vede
c
i
de
dt
ol
i
qui
da
t
et
hepar
t
ne
r
s
hi
p.I
ft
heot
he
ras
s
e
t
sar
es
ol
dP38
5,
00
0,wha
t
a
mountoft
hea
va
i
l
abl
ec
a
s
hs
houl
dbedi
s
t
r
i
but
e
dt
oBBB?
a
. P1
36,
00
0
c
.P15
9,
0
00
b. P1
56,
00
0
d.
P19
5,
0
00
A
9. OnDe
c
e
mbe
r3
1,
19
98
,t
hepar
t
ne
r
sofMNPPar
t
ne
r
s
hi
pde
c
i
de
dt
ol
i
qui
da
t
et
he
i
rbus
i
ne
s
s
.
I
mme
di
a
t
e
l
ybe
f
or
el
i
qui
da
t
i
on,t
hef
ol
l
owi
ngc
onde
ns
e
dba
l
anc
es
he
e
twaspr
e
par
e
d:
Cas
h
P5
0,
00
0
Li
abi
l
i
t
i
e
s
P3
75,
00
0
Nonc
a
s
has
s
e
t
s 90
0,
00
0
Ni
e
va
,l
oan
8
0,
00
0
Pe
r
e
z
,l
oan
2
5,
00
0
Munoz
,c
api
t
al(
5
0%) 31
2,
50
0
Ni
e
va
,
c
api
t
al(
30%) 10
7,
50
0
__
__
Pe
r
e
z
,
c
api
t
a
l(
20%)
5
0,
00
0
Tot
al
P9
50,
00
0
Tot
al
P9
50,
00
0
Thenonc
as
has
s
e
t
swe
r
es
ol
df
orP4
00,
0
00.
As
s
umi
ngPe
r
e
zi
st
heonl
ys
ol
ve
ntpar
t
ne
r
,wha
t
amountofaddi
t
i
onalc
as
hwi
l
lbei
nve
s
t
e
dbyPe
r
e
z
?(
r
ounde
dt
ot
hene
ar
e
s
tpe
s
o)a
.
P
37,
14
3
b.
2
5,
0
00
c
.
5,
25
0
d.
0
B
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10.
Thepar
t
ne
r
soft
heM &N Par
t
ne
r
s
hi
ps
t
ar
t
e
dl
i
qui
da
t
i
ngt
he
i
rbus
i
ne
s
sonJ
ul
y1,
20
04
,a
twhi
c
h
t
i
met
hepar
t
ne
r
swe
r
es
har
i
ngpr
ofit
sandl
os
s
e
s4
0% t
oM and60
%t
oN.Theba
l
anc
es
he
e
tof
t
hepar
t
ne
r
s
hi
pappe
ar
e
da
sf
ol
l
ows
:
M &N Par
t
ne
r
s
hi
p
Ba
l
anc
eShe
e
t–J
ul
y1,
2
00
4
As
s
e
t
s
Cas
h……………………. P8,
80
0
Re
c
e
i
vabl
e
……………… 22
,
4
00
I
nve
nt
or
y………….
.
.
….
. 39
,
4
00
Equi
pme
nt
….
.
P6
5,2
00
Ac
c
umul
a
t
e
d
de
pr
e
c
i
a
t
i
on 3
0,
80
0
34,
4
00
Tot
a
l
…………………… P10
5,0
00
Li
a
b
i
l
i
t
i
e
s&Ca
pi
t
a
l
Ac
c
ount
spa
yabl
e
…………
P32,
40
0
M,c
api
t
a
l
………………… P3
1,0
00
M,dr
a
wi
ng…………
5,
40
0
2
5,
60
0
N,
c
api
t
al
………………… .
P33,
20
0
N,
dr
a
wi
ng……………………. 2
00
3
3,
00
0
N,
l
oan…………………………………… 14,
0
00
Tot
al
…………………………………… P10
5,0
00
Dur
i
ngt
hemont
hofJ
ul
y
,
t
hepar
t
ne
r
sc
ol
l
e
c
t
e
dP6
00oft
her
e
c
e
i
vabl
e
swi
t
hnol
os
s
.Thepar
t
ne
r
s
al
s
os
ol
ddur
i
ngt
hemont
ht
hee
nt
i
r
ei
nve
nt
or
yonwhi
c
ht
he
yr
e
al
i
z
e
dat
ot
a
lofP3
2,
40
0.
How muc
hoft
hec
as
hwaspa
i
dt
oM’
sc
api
t
alonJ
ul
y3
1,
20
04
?
a
.P 0c
.P5,4
00
b.25,
6
00
d. 3
20
D
11.
Af
t
e
ral
lnonc
as
has
s
e
t
sha
vebe
e
nc
onve
r
t
e
di
nt
oc
as
hi
nt
hel
i
qui
da
t
i
onoft
heAAandJ
J
par
t
ne
r
s
hi
p,
t
hel
e
dge
rc
ont
a
i
nst
hef
ol
l
owi
nga
c
c
ountba
l
anc
e
s
:
De
bi
t
Cr
e
di
t
Cas
h……………………………………………… P3
4,
00
0
Ac
c
ount
spa
yabl
e
………………………………………………………… P25,
00
0
Loanpa
yabl
et
oAA……………………………………………………….
. 9,
00
0
AA,c
api
t
a
l
…………………………………………… 8
,
0
00
J
J
,c
api
t
al
………………………………………………………………
8,
00
0
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Avai
l
abl
ec
as
hs
houl
dbedi
s
t
r
i
but
e
d;
P25,
0
00t
oac
c
ount
spa
yabl
eand;
a
. P9,0
00l
oanpa
yabl
et
oAA
b. P4,5
00e
ac
ht
oAA a
ndJ
J
c
.P1,
0
00t
oAA a
ndP8,0
00t
oJ
J
d.
P8,
0
00t
oAA a
ndP1,
00
0t
oJ
JC
12.
Af
t
e
ri
nc
ur
r
i
ngl
os
s
e
sr
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lOMoARcPSD|12022876
Page | 6
BB…………………………………………………………
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ows
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00
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00
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Thepar
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r
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hi
pwa
sunabl
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e
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16.
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s30%,
20
% and50% r
e
s
pe
c
t
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.
Par
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r
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ai
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orP5
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17.
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pe
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sha
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ts
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Nonc
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Not
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Ot
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38
,
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A,c
api
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al
B,c
api
t
a
l
C,
c
api
t
al
72
,
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00
(
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9,
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00
Li
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t
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one
xpe
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,
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e
t
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t
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ueofP24
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d
f
orP21
6,
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s
hs
houl
dCr
e
c
e
i
ve
?a
.
P7
4,
5
71
b.P46,
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8
c
.P39,
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0
d.P37,
60
0
C
18.
Par
t
ne
r
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e
,Ce
e
,
De
ea
ndGe
ewhos
har
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s5:
3:
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1,
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e
s
pe
c
t
i
ve
l
y
,de
c
i
det
ol
i
qui
da
t
et
he
i
r
par
t
ne
r
s
hi
p.
Capi
t
albal
anc
e
sbe
f
or
el
i
qui
da
t
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e
:
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P6
0,
0
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e
40
,
0
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De
e
30
,
0
00
Ge
e
10
,
0
00
Thepar
t
ne
r
sa
gr
e
et
ot
hef
ol
l
owi
ng:
(
1)Par
t
ne
r
s
hi
p’
sc
omput
e
re
qui
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ntwi
t
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l
ueofP1
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ake
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t
ne
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t
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c
eofP1
5,
00
0.
(
2)Par
t
ne
r
s
hi
p’
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i
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i
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i
e
sar
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obepai
doffandt
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anc
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st
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ama
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df
ora
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bl
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e
c
ove
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as
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om apar
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r
.
How muc
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a
s
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s
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r
i
but
e
dt
oPar
t
ne
rCe
e
?a
.
P1
0,
0
00
b.P
0
c
.P20,
00
0
d.P15,
00
0
A
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lOMoARcPSD|12022876
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19.
Aa
ndBde
c
i
de
dt
ol
i
qui
da
t
et
he
i
rpar
t
ne
r
s
hi
pbus
i
ne
s
sonJ
une1,
20
05,
unde
rl
umps
um
l
i
qui
da
t
i
on.
Thepar
t
ne
r
shadbe
e
ns
har
i
ngpr
ofit
sandl
os
s
e
sona60
:
4
0r
a
t
i
o.Thebal
anc
es
he
e
t
pr
e
par
e
dont
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yofl
i
qui
da
t
i
onbe
ganwa
sa
sf
ol
l
ows
:
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s
e
t
s
Cas
h
P1
8,
0
00
Re
c
e
i
vabl
e
s
7
5,
00
0
I
nve
nt
or
y
9
0,
00
0
Ot
he
r
84,
00
0
Tot
a
l
P26
7,
0
00
Li
abi
l
i
t
i
e
sandCapi
t
a
l
Ac
c
ount
spa
yabl
e
P4
2,
0
00
A,l
oan
24
,
0
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api
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al
1
02
,
0
00
B,c
api
t
a
l
99,
00
0
Tot
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P2
67,
00
0
Dur
i
ngJ
une
,
one
t
hi
r
doft
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e
c
e
i
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l
e
c
t
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d;P4
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00
0ofi
nve
nt
or
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ol
da
tana
ve
r
a
geof
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% ofbookval
ue
;
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he
ras
s
e
t
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es
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df
orP3
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00
0.
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e
c
e
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veuponl
i
qui
da
t
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on?
A
a
.P3
2,
10
0
b.P 8,
10
0
c
.P40,
20
0
d.
P59,
10
0
B
P36,
40
0
P27,
40
0
P41,
80
0
P54,
40
0
A
Car
r
yi
ngamountofnonc
as
h(
75+90+84
)
2
49
Amountr
e
al
i
z
e
df
r
om s
al
e(
1/3x7
5)+(
70% x4
5)+3
6 (
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5)
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s
so
nr
e
a
l
i
z
a
t
i
o
n
(
15
6.
5)
Cas
h18+92.
5=11
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5–42=6
8.
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s
ha
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l
abl
et
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t
ne
r
sl
e
s
sc
api
t
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l
anc
e22
5K=(
1
56.
5)
20.A,B,a
ndC,
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vi
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sa
ndl
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s
e
s50%,
30
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nd2
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e
s
pe
c
t
i
ve
l
y
,ha
vet
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l
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ng
De
c
e
mbe
r3
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20
x1ac
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ountbal
anc
e
s
:
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ng(
Dr
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)
…………………………………………………………
C,dr
a
wi
ng(
Cr
.
)
……………………………………………………….
.
…
P1
2,
00
0
4,
80
0
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Ac
c
ount
sr
e
c
e
i
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-A……………………………………………….
…
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Loanspa
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-B………………………………………………………….
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,4
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l
………………………………………………………………….
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4
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l
……………………………………………………………………. 44,
4
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l
……………………………………………………………….
.
…
39,
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Ont
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e
t
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udi
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s
hofP64,
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.
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r
s
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pi
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l
i
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e
dandCr
e
c
e
i
ve
sP33,
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00i
nfina
ls
e
t
t
l
e
me
nt
.
How muc
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st
het
ot
all
os
sonr
e
al
i
z
a
t
i
on?
a
.
P10,
80
0
b.3
1,
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00
c
.P54,
00
0
d.64,
20
0
C
21.AandBs
har
epar
t
ne
r
s
hi
ppr
ofit
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The
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rpos
t
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l
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i
ngt
r
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anc
eon
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how be
f
or
el
i
qui
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t
i
on:
Cas
h………………………………………P3
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c
ount
sr
e
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nve
nt
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y………………………………
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0
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ni
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orP76
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ne
r
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ai
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ows
:
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c
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vabl
e……………………………………………….
. P3
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nve
nt
or
y……………………………………………………………… 2
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00
0
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ni
t
ur
e……………………………………………………………… 13
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hwi
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lAandBr
e
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e
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veasfina
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e
t
t
l
e
me
ntoft
he
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ne
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s
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nt
e
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e
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t
?
a
.P5
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,0
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60,
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.P79
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00
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22.
AAA a
ndBBBpar
t
ne
r
s
hi
p’
sbal
anc
es
he
e
ta
tDe
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e
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r
e
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e
dt
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ol
l
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ng:
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Tot
alAs
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e
t
s
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i
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al
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c
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al
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OnJ
anuar
y2,20
10,AAA a
ndBBBdi
s
s
ol
ve
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ndt
r
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e
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r
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da
l
las
s
e
t
sa
nd
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i
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l
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t
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me
dc
or
por
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i
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por
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t
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hef
ai
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hene
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et
han t
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ar
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ng a
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e
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a
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e
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or
por
a
t
i
on’
sP1
parval
uec
ommon s
t
oc
k.I
mme
di
a
t
e
l
yf
ol
l
owi
ng i
nc
or
por
a
t
i
on,a
ddi
t
i
ona
lpai
di
nc
api
t
ali
n
e
x
c
e
s
sofpars
houl
dbec
r
e
di
t
e
df
or
a
. P6
8,
0
00c
.P77,
00
0
b. P7
0,
0
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P82,
00
0
D8
0K+12
K=9
2K–1
0K=82K
23.Whe
npr
ope
r
t
yot
he
rt
hanc
as
hi
si
nve
s
t
e
di
napar
t
ne
r
s
hi
p,
a
twha
ta
mounts
houl
dt
henonc
as
h
pr
ope
r
t
ybec
r
e
di
t
e
dt
ot
hec
ont
r
i
but
i
ngpar
t
ne
r
’
sc
api
t
a
lac
c
ount
?a
.
Fai
rva
l
uea
tt
heda
t
eof
c
ont
r
i
but
i
on.
b. Cont
r
i
but
i
ngpar
t
ne
r
’
sor
i
gi
na
lc
os
t
.
c
. As
s
e
s
s
e
dva
l
ua
t
i
onf
orpr
ope
r
t
yt
axpur
pos
e
s
.
d. Cont
r
i
but
i
ngpar
t
ne
r
’
st
axbas
i
s
.
24.AandBf
or
me
dapar
t
ne
r
s
hi
p.
Ac
ont
r
i
but
e
dc
as
hof₱ 50
0,
00
0whi
l
eBc
ont
r
i
but
e
dl
andwi
t
h
c
ar
r
yi
ngamountof₱ 40
0,
00
0a
ndf
ai
rva
l
ueof₱ 80
0,
00
0.Thel
andha
sa
nunpa
i
dmor
t
ga
geof
₱20
0,
0
00whi
c
hi
sas
s
ume
dbyt
hepar
t
ne
r
s
hi
p.
How muc
hi
st
hec
or
r
e
c
tval
ua
t
i
onofB’
sc
api
t
a
l
i
mme
di
a
t
e
l
yaf
t
e
rt
hepar
t
ne
r
s
hi
pf
or
ma
t
i
on?a
.4
00,
00
0
b. 5
00,
00
0
c
.6
00,
00
0
d. 8
00,
00
0
So
l
ut
i
o
n:
Par
t
ne
r
s
hi
p
50
0,
0
00
Ca
s
h
A
5
00,
00
0
B
-
Land(
a
tf
a
i
rv
a
l
ue
)
To
t
a
l
5
00,
00
0
8
00,
00
0
8
00,
00
0
80
0,
0
00
1,
30
0,
0
00
2
00,
00
0
20
0,
0
00
Mor
t
ga
gepa
yabl
e
A,c
api
t
al
B,
c
api
t
al(
80
0K–
2
00K)
To
t
a
l
5
00,
00
0
5
00,
00
0
50
0,
0
00
60
0,
0
00
6
00,
00
0
8
00,
00
0
1,
30
0,
0
00
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25.Mr
.Aa
ndMs
.Bf
or
me
dapar
t
ne
r
s
hi
pa
nda
gr
e
e
dt
odi
vi
det
hei
ni
t
i
a
lc
api
t
ale
qua
l
l
ye
ve
n
t
houghMr
.Ac
ont
r
i
but
e
d₱ 10
0,
00
0a
ndMs
.Bc
ont
r
i
but
e
d₱ 8
4,
00
0i
ni
de
nt
i
fiabl
eas
s
e
t
s
.The
par
t
ne
r
sa
gr
e
et
ha
tt
hedi
ffe
r
e
nc
ei
nt
hea
mountofc
ont
r
i
but
i
ona
ndt
hea
mountofc
r
e
di
tt
ot
he
par
t
ne
r
’
sc
api
t
als
hal
lbet
r
e
a
t
e
dasc
ompe
ns
a
t
i
onf
ort
hee
xpe
r
t
i
s
et
ha
tt
hepar
t
ne
rwi
l
lbe
br
i
ngi
ngt
ot
hepar
t
ne
r
s
hi
p.
How muc
hi
st
hec
or
r
e
c
tval
ua
t
i
onofA’
sc
api
t
ali
mme
di
a
t
e
l
ya
f
t
e
r
t
hepar
t
ne
r
s
hi
pf
or
ma
t
i
on?a
.8
4,
00
0
b. 9
2,
0
00
c
.1
00,
00
0
d. 1
08,
00
0
So
l
ut
i
o
n:
Ca
s
h
18
4,
0
00
A,Capi
t
al(
18
4,
00
0÷2)
B,
Capi
t
al(
18
4,
00
0÷2)
92,
00
0
92,
00
0
26.AandBf
or
me
dapar
t
ne
r
s
hi
p.
Thef
ol
l
owi
ngar
et
he
i
rc
ont
r
i
but
i
ons
:
Ca
s
h
A
50
0,
0
00
Ac
c
ount
sr
e
c
e
i
vabl
e
Bui
l
di
ng
To
t
a
l
10
0,
0
00
A,c
api
t
al
60
0,
0
00
B,
c
api
t
al
To
t
a
l
60
0,
0
00
60
0,
0
00
B
70
0,
0
00
70
0,
0
00
70
0,
0
00
70
0,
0
00
Addi
t
i
o
na
li
nf
o
r
ma
t
i
o
n:
● Theac
c
ount
sr
e
c
e
i
vabl
ei
nc
l
ude
sa₱20 ,
00
0ac
c
ountt
ha
ti
sde
e
me
dunc
ol
l
e
c
t
i
bl
e
.
● Thebui
l
di
ngi
sunde
r
de
pr
e
c
i
a
t
e
dby₱5
0,
0
00.
● Thebui
l
di
ngha
sa
nunpai
dmor
t
ga
ge₱ 1
00
,
0
00,butt
hi
si
snotas
s
ume
dbyt
hepar
t
ne
r
s
hi
p.
Par
t
ne
rBpr
omi
s
e
dt
opa
yf
ort
hemor
t
ga
gehi
ms
e
l
f
.
How muc
hi
st
hec
or
r
e
c
tval
ua
t
i
onofA’
sc
api
t
a
li
mme
di
a
t
e
l
ya
f
t
e
rt
hepar
t
ne
r
s
hi
pf
or
ma
t
i
on?a
.
46
0,
0
00
b. 5
80,
00
0
c
.6
50,
00
0
d. 7
20,
00
0
So
l
ut
i
o
n:
Ca
s
h
A
5
00,
00
0
B
-
Par
t
ne
r
s
hi
p
50
0,
0
00
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Ac
c
ount
s
r
e
c
e
i
vabl
e
(
10
0K–2
0K)
Bui
l
di
ng(
7
00K–
5
0K)
To
t
a
l
80,
00
0
-
5
80,
00
0
6
50,
00
0
6
50,
00
0
A,c
api
t
al
5
80,
00
0
B,
c
api
t
al
To
t
a
l
5
80,
00
0
8
0,
0
00
65
0,
0
00
1,
23
0,
0
00
58
0,
0
00
6
50,
00
0
6
50,
00
0
65
0,
0
00
1,
23
0,
0
00
27.Mr
.A a
nd Ms
.B f
or
me
d apar
t
ne
r
s
hi
pa
nd a
gr
e
e
dt
odi
vi
det
hei
ni
t
i
alc
api
t
ale
qual
l
ye
ve
n
t
houghMr
.A c
ont
r
i
but
e
d₱ 10
0,
00
0a
ndMs
.Bc
ont
r
i
but
e
d₱ 84
,
0
00i
ni
de
nt
i
fiabl
eas
s
e
t
s
.The
par
t
ne
r
sa
gr
e
et
ha
tt
hedi
ffe
r
e
nc
ei
nt
heamountofc
ont
r
i
but
i
ona
ndt
hea
mountofc
r
e
di
tt
ot
he
par
t
ne
r
’
sc
api
t
als
hal
lbet
r
e
a
t
e
dasc
a
s
hs
e
t
t
l
e
me
ntbe
t
we
e
nt
hepar
t
ne
r
s
.Thec
ompounde
nt
r
y
t
or
e
c
or
dt
hepar
t
ne
r
s
’c
ont
r
i
but
i
onsi
nc
l
ude
sac
r
e
di
tt
oB’
sc
api
t
alac
c
ounti
nt
heamountofa
.
84,
00
0
b. 9
2,
0
00
c
.1
00,
00
0
d. 1
08,
00
0
So
l
ut
i
o
n:
Ca
s
h
18
4,
0
00
A,Capi
t
al(
18
4,
00
0÷2)
B,
Capi
t
al(
18
4,
00
0÷2)
92,
00
0
92,
00
0
Thec
as
hs
e
t
t
l
e
me
ntamongt
hepar
t
ne
r
si
snotr
e
c
or
de
di
nt
hepar
t
ne
r
s
hi
p’
sbooksbe
c
aus
et
hi
si
snota
t
r
ans
ac
t
i
onoft
hepar
t
ne
r
s
hi
pbutr
a
t
he
rat
r
ans
ac
t
i
ona
mongt
hepar
t
ne
r
st
he
ms
e
l
ve
s
.
28.I
ft
hepar
t
ne
r
s
hi
pa
gr
e
e
me
ntdoe
snots
pe
c
i
f
yhow i
nc
omei
st
obeal
l
oc
a
t
e
d,pr
ofit
sandl
os
s
s
houl
dbeal
l
oc
a
t
e
da
.
Equa
l
l
y
.
b. I
npr
opor
t
i
ont
ot
hewe
i
ght
e
da
ve
r
a
geofc
api
t
a
li
nve
s
t
e
ddur
i
ngt
hepe
r
i
od.
c
. Equi
t
abl
ys
ot
ha
tpar
t
ne
r
sar
ec
ompe
ns
a
t
e
df
ort
het
i
mea
nde
ffor
te
xpe
nde
donbe
hal
foft
he
par
t
ne
r
s
hi
p.
d. I
na
c
c
or
danc
ewi
t
ht
he
i
rc
api
t
a
lc
ont
r
i
but
i
ons
.
29.A a
ndBs
har
ei
npar
t
ne
r
s
hi
ppr
ofit
sa
ndl
os
s
e
sona4
0:
6
0r
a
t
i
o.Dur
i
ngt
heye
ar
,A’
sc
api
t
al
ac
c
ounthasane
ti
nc
r
e
as
eof₱ 5
0,
00
0.Par
t
ne
rA madec
ont
r
i
but
i
onsof₱ 1
0,
00
0a
ndc
api
t
al
wi
t
hdr
a
wal
sof₱ 60
,
0
00dur
i
ngt
heye
ar
.How muc
hwast
hes
har
eofBi
nt
hepar
t
ne
r
s
hi
ppr
ofit
f
ort
heye
ar
?
a
. 10
0,
0
00
b. 15
0,
0
00
c
. 20
0,
0
00
d. 18
0,
0
00
So
l
ut
i
o
n:
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St
e
p1:
A,
Ca
pi
t
a
l
-
be
g.
Wi
t
hdr
a
wal
s
6
0,
0
00
Shar
ei
n
St
e
p2:
1
0,
0
00 Addi
t
i
onali
nve
s
t
me
nt
pr
ofit e
nd.
?
5
0,
0
00
A,
Ca
pi
t
a
l
be
g.
Wi
t
hdr
a
wal
s
60,
00
0 10,
00
0 Addi
t
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ona
li
nve
s
t
me
nt Shar
e
i
npr
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s
que
e
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nd.
1
00,
00
0(
50,
00
0
St
e
p3:
10
0,
0
00÷4
0% =25
0,
0
00par
t
ne
r
s
hi
ppr
ofit
St
e
p4:
B’
ss
har
e:2
50,
00
0x6
0% =15
0,
0
00
30.Thepar
t
ne
r
s
hi
pa
gr
e
e
me
ntofA,BandCs
t
i
pul
a
t
e
st
hef
ol
l
owi
ng:
● Par
t
ne
r
sAa
ndCs
ha
l
lr
e
c
e
i
vea
nnuals
a
l
ar
i
e
sof₱12 ,
00
0and₱8,
00
0,r
e
s
pe
c
t
i
ve
l
y
.
● Abonusof1
0% ofpr
ofitaf
t
e
rs
al
ar
i
e
sbutbe
f
or
ede
duc
t
i
onofbonuss
hal
lbegi
ve
nt
oPar
t
ne
rA,
t
hemana
gi
ngpar
t
ne
r
.
● Eac
hpar
t
ne
rs
ha
l
lr
e
c
e
i
ve1
0% i
nt
e
r
e
s
tona
ve
r
a
gec
api
t
ali
nve
s
t
me
nt
s
.
● Anyr
e
mai
ni
ngpr
ofitorl
os
ss
hal
lbes
har
e
da
sf
ol
l
ows
:
40
%t
oAand30
%e
ac
ht
oBandC.
Thea
ve
r
a
gec
api
t
a
li
nve
s
t
me
nt
sofpar
t
ne
r
sdur
i
ngt
heye
arar
easf
ol
l
ows
:
A
₱10
0,
0
00
B
60,
00
0
C
12
0,
0
00
Thepar
t
ne
r
s
hi
pe
ar
nspr
ofitof₱10
0,
0
00.
How muc
hi
st
hes
har
eofPar
t
ne
rCi
nt
hepar
t
ne
r
s
hi
ppr
ofit
?
a
.4
7,
6
00
b. 3
2,
2
00
c
.1
9,
2
00
d. 3
3,
2
00
So
l
ut
i
o
n:
A
Amountbe
i
nga
l
l
oc
a
t
e
d
Al
l
o
c
a
t
i
o
n:
1.
Sal
ar
i
e
s
2.
Bonus(
10
0K-20K)x10
%
3.
I
nt
e
r
e
s
tonc
ap.
(
1
00Kx1
0%)
;
(
6
0Kx10
%)
;
(
1
20Kx1
0%)
4
.Al
l
oc
a
t
i
onofr
e
mai
nde
r
:
(
1
00K-2
0K-8K-2
8K)=44
K;
B
12,
00
0
C
8,
0
00
8,
00
0
10,
00
0
17,
60
0
Tot
al
10
0,
0
00
2
0,
0
00
8,
00
0
6,
00
0
13,
20
0
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1
2,
0
00
1
3,
2
00
2
8,
0
00
4
4,
0
00
lOMoARcPSD|12022876
Page | 16
(
4
4Kx40
%)
;(
44Kx3
0%)
;
(
4
4Kx30%)
Asa
l
l
o
c
a
t
e
d
47,
60
0
19,
20
0
3
3,
2
00
10
0,
0
00
31.Thepar
t
ne
r
s
hi
pa
gr
e
e
me
ntofAandBpr
ovi
de
st
ha
ti
nt
e
r
e
s
ta
t10
% pe
rye
ari
st
obec
r
e
di
t
e
dt
o
e
ac
hpar
t
ne
ront
hebas
i
sofwe
i
ght
e
da
ve
r
a
gec
api
t
albal
anc
e
s
.As
ummar
yofB’
sc
api
t
alac
c
ount
f
ort
heye
are
nde
dDe
c
e
mbe
r3
1,
20
x1i
sasf
ol
l
ows
:
Bal
anc
e
,
J
an.
1,
20
x1
Addi
t
i
onali
nve
s
t
me
nt
,J
ul
y
1
Wi
t
hdr
a
wa
l
,Augus
t1
Bal
anc
e
,
De
c
.3
1,
20
x1
2
52
,
0
00
72,
00
0
(
2
7,
00
0)
2
97
,
0
00
How muc
hi
st
hei
nt
e
r
e
s
tonB’
swe
i
ght
e
da
ve
r
a
gec
api
t
a
l
?
a
.2
7,
6
75
b. 3
3,
6
33
c
.3
7,
2
14
d. 2
3,
3
22
So
l
ut
i
o
n:
Bal
anc
e
,
J
an.
1,
20
x1
Addi
t
i
onali
nve
s
t
me
nt
,
J
ul
y1
Wi
t
hdr
a
wa
l
,Augus
t1
We
i
g
ht
e
da
v
e
r
a
g
ec
a
pi
t
a
l
Mul
t
i
pl
yby:
I
nt
e
r
e
s
t
25
2,
0
00
7
2,
0
00
(
2
7,
00
0)
1
2/12
6
/1
2
5
/1
2
25
2,
0
00
3
6,
0
00
(
1
1,
25
0)
27
6,
75
0
1
0%
2
7,
67
5
32.Re
da
ndWhi
t
ef
or
me
dapar
t
ne
r
s
hi
pi
n20
03
.Thepar
t
ne
r
s
hi
pa
gr
e
e
me
ntpr
ovi
de
sf
orannua
l
s
al
ar
ya
l
l
owanc
e
sof₱ 55
,
0
00f
orRe
da
nd ₱45,
00
0f
orWhi
t
e
.Thepar
t
ne
r
ss
har
epr
ofit
s
e
qual
l
yandl
os
s
e
si
na60
/4
0r
a
t
i
o.Thepar
t
ne
r
s
hi
phade
ar
ni
ngsof₱ 8
0,
00
0f
or2
00
3be
f
or
e
anyal
l
owanc
et
opar
t
ne
r
s
.Wha
tamountoft
he
s
ee
a
r
ni
ngss
houl
dbec
r
e
di
t
e
dt
oe
ac
hpar
t
ne
r
’
s
c
api
t
alac
c
ount
?
Re
d
Whi
t
e
a
.4
0,
0
00
40,
00
0
b. 4
3,
0
00
37,
00
0
c
.4
4,
0
00
36,
00
0
d. 4
5,
0
00
35,
00
0
So
l
ut
i
o
n:
Re
d
Amountbe
i
ngal
l
oc
a
t
e
d
Al
l
o
c
a
t
i
o
n:
1.
Sal
ar
i
e
s
55,
00
0
Whi
t
e
4
5,
0
00
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Tot
al
80,
00
0
1
00,
00
0
lOMoARcPSD|12022876
Page | 17
2
.Al
l
oc
a
t
i
onofr
e
mai
ni
ngpr
ofit
(
8
0Kpr
ofit–1
00
Ks
al
ar
i
e
s
)=20
K
(
20x6
0%)
;(
2
0Kx4
0%)
Asa
l
l
o
c
a
t
e
d
(
1
2,
0
00)
43,
00
0
(
8,
0
00)
(
20,
00
0)
3
7,
0
00
80
,
0
00
33.Fox
,Gr
e
g,andHowear
epar
t
ne
r
swi
t
ha
ve
r
a
gec
api
t
alba
l
anc
e
sdur
i
ng2
00
2of₱ 1
20
,
0
00,₱6
0
,
00
0,a
nd₱ 40,
0
00,
r
e
s
pe
c
t
i
ve
l
y
.
Par
t
ne
r
sr
e
c
e
i
ve1
0% i
nt
e
r
e
s
tont
he
i
ra
ve
r
a
gec
api
t
a
lbal
anc
e
s
.
Af
t
e
rde
duc
t
i
ngs
a
l
ar
i
e
sof₱ 3
0,
00
0t
oFoxand₱ 2
0,
00
0t
oHowe
,t
her
e
s
i
dua
lpr
ofitorl
os
si
s
di
vi
de
de
qual
l
y
.
I
n2
00
3t
hepar
t
ne
r
s
hi
ps
us
t
ai
ne
da₱ 3
3,
00
0l
os
sbe
f
or
ei
nt
e
r
e
s
ta
nds
a
l
ar
i
e
s
t
opar
t
ne
r
s
.Bywha
tamounts
houl
dFox
’
sc
api
t
alac
c
ountc
hange
?
a
. 7,
00
0i
nc
r
e
a
s
e
.
b. 11,
00
0de
c
r
e
a
s
e
.
c
. 35,
00
0de
c
r
e
a
s
e
.
d. 42,
00
0i
nc
r
e
a
s
e
.
So
l
ut
i
o
n:
Amountbe
i
nga
l
l
oc
a
t
e
d
Al
l
o
c
a
t
i
o
n:
1.
Sal
ar
i
e
s
2.
I
nt
e
r
e
s
tonc
api
t
al
3.
Al
l
oc
a
t
i
onofba
l
anc
e
(
33K–5
0K-22K)=1
05K/3
Asa
l
l
o
c
a
t
e
d
Fox
Gr
e
g
Howe
Tot
al
(
33,
0
00)
3
0,
0
00
-
20,
00
0
50,
00
0
1
2,
0
00
6,
0
00
4,
0
00
22,
00
0
(
3
5,
00
0)
7,
0
00
(
35,
0
00)
(
2
9,
00
0)
(
3
5,
00
0)
(
1
1,
00
0)
(
1
05,
0
00)
(
33,
0
00)
34.Thepar
t
ne
r
s
hi
pa
gr
e
e
me
ntofAx
e
l
,Be
r
g&Cobbpr
ovi
de
sf
ort
heye
ar
e
nda
l
l
oc
a
t
i
onofne
t
i
nc
omei
nt
hef
ol
l
owi
ngor
de
r
:
● Fi
r
s
t
,Ax
e
li
st
or
e
c
e
i
ve1
0% ofne
ti
nc
omeupt
o₱10
0,
0
00
a
nd2
0% ove
r₱1
00,
00
0.
●
Se
c
ond,Be
r
gandCobbe
a
c
ha
r
et
or
e
c
e
i
ve5% oft
her
e
mai
ni
ngi
nc
omeove
r₱1
50,
00
0.● The
bal
anc
eofi
nc
omei
st
obea
l
l
oc
a
t
e
de
qua
l
l
ya
mongt
het
hr
e
epar
t
ne
r
s
.
Thepar
t
ne
r
s
hi
p’
s2
00
3ne
ti
nc
omewas₱ 25
0,
00
0be
f
or
ea
nya
l
l
oc
a
t
i
onst
opar
t
ne
r
s
.Wha
ta
mount
s
houl
dbeal
l
oc
a
t
e
dt
oAx
e
l
?
a
.1
01,
00
0
b. 1
03,
00
0
c
.1
08,
00
0
d. 1
10,
00
0
So
l
ut
i
o
n:
Axe
l
Be
r
g
Cobb
Amountbe
i
nga
l
l
oc
a
t
e
d
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Tot
al
2
50,
00
0
lOMoARcPSD|12022876
Page | 18
Al
l
o
c
a
t
i
o
n:
1.
Bonust
oA
Fi
r
s
t1
00
K(
10
0Kx1
0%)
Ove
r10
0K[
(
2
50K-1
00
K)x20
%]
2.
Bonust
oBe
r
ga
ndCobb
(
25
0K-1
0K-3
0K-15
0K)x5%
3.
Al
l
oc
a
t
i
onofba
l
.(
20
4K/3
)
Asa
l
l
o
c
a
t
e
d
10,
00
0
10,
00
0
30,
00
0
30,
00
0
68,
00
0
1
08,
00
0
3,
0
00
6
8,
0
00
7
1,
0
00
3,
00
0
68,
00
0
71,
00
0
6,
00
0
2
04,
00
0
25
0,
0
00
35.Bl
auandRubiar
epar
t
ne
r
swhos
har
epr
ofit
sandl
os
s
e
si
nt
her
a
t
i
oof6
:
4,
r
e
s
pe
c
t
i
ve
l
y
.On
Ma
y1,
20
03
,t
he
i
rr
e
s
pe
c
t
i
vec
api
t
alac
c
ount
swe
r
easf
ol
l
ows
:
Bl
au
Rubi
60,
00
0
50,
00
0
Ont
ha
tda
t
e
,Li
ndwa
sadmi
t
t
e
dasapar
t
ne
rwi
t
haone
t
hi
r
di
nt
e
r
e
s
ti
nc
api
t
ala
ndpr
ofit
sf
oran
i
nve
s
t
me
ntof₱ 4
0,
00
0.Thene
w par
t
ne
r
s
hi
pbe
ganwi
t
ht
ot
a
lc
api
t
alof₱ 15
0,
00
0. I
mme
di
a
t
e
l
yaf
t
e
r
Li
nd’
sadmi
s
s
i
on,Bl
a
u’
sc
api
t
als
houl
dbe
a
.5
0,
0
00
b. 5
4,
0
00
c
.5
6,
6
67
d. 6
0,
0
00
So
l
ut
i
o
n:
Tot
a
lc
api
t
alaf
t
e
radmi
s
s
i
on
I
nt
e
r
e
s
tofBl
aube
f
or
ea
dmi
s
s
i
onofLi
nd
Mul
t
i
pl
yby:
I
nt
e
r
e
s
tofLi
nd
duc
t
i
ont
oBl
au'
sc
api
t
a
l
Capi
t
alc
r
e
di
tDe
Adj
us
t
e
dc
api
t
a
lofBl
auaf
t
e
radmi
s
s
i
on
t
oLi
nd
Bonust
oLi
nd
Mul
t
i
pl
yby:
Ol
dP/Lr
a
t
i
oofBl
au
De
duc
t
i
ont
oBl
au'
sc
api
t
a
l
5
0,
0
00
Cont
r
i
but
i
onofLi
nd
15
0,
0
00
1/3
10
,
0
00
60
%
6,
00
0
(
4
0,
00
0)
36.Whi
c
hoft
hef
ol
l
owi
ngc
onc
er
ni
ngt
hef
or
ma
t
i
onoft
hepa
r
t
ner
s
hi
pbus
i
ne
s
si
sc
or
r
ec
t
?
a
. Phi
l
i
ppi
neFi
nanc
i
a
lRe
por
t
i
ngSt
a
ndar
d(
PFRS)a
l
l
owsr
e
c
ogni
t
i
onofgoodwi
l
lar
i
s
i
ngf
r
om t
he
f
or
ma
t
i
onofpar
t
ne
r
s
hi
p.
b. Thej
ur
i
di
c
a
lpe
r
s
ona
l
i
t
yoft
hepar
t
ne
r
s
hi
par
i
s
e
sf
r
om t
hei
s
s
uanc
eofc
e
r
t
i
fic
a
t
i
onof
r
e
gi
s
t
r
a
t
i
on.
c
. Thepar
t
i
e
sma
ybe
c
omepar
t
ne
r
sonl
yuponc
ont
r
i
but
i
onofmone
yorpr
ope
r
t
ybutnotof
i
ndus
t
r
yors
e
r
vi
c
e
.
d. Thec
api
t
alt
obec
r
e
di
t
e
dt
oe
ac
hpar
t
ne
ruponf
or
ma
t
i
onma
ynotbet
heamount
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6
0,
00
0
(
6,
00
0)
5
4,
00
0
lOMoARcPSD|12022876
Page | 19
37.Unde
rt
hegener
al
l
yac
c
ept
eda
c
c
ount
i
ngpr
i
nc
i
pl
e
si
nt
hePhi
l
i
ppi
nes
,wha
ti
st
he
ac
c
ept
abl
er
e
a
s
onwhent
heamountc
r
edi
t
edt
oapa
r
t
neri
sgr
e
a
t
ert
hant
heamount
ac
t
ual
l
yc
ont
r
i
but
edbys
uc
hapar
t
nerdur
i
ngpar
t
ner
s
hi
pf
or
ma
t
i
on?
a
. Re
c
ogni
t
i
onofgoodwi
l
lbyvi
r
t
uei
b. ₱4,
11
0.
c
. ₱4,
25
0.
d. ₱4,
87
0.
38.Her
e
f
er
st
oapar
t
ne
rwhoc
ont
r
i
but
esnotonl
ymone
yandpr
oper
t
ybuta
l
s
oi
ndus
t
r
yt
o
t
hene
wl
yf
or
medpar
t
ner
s
hi
p.
a
.I
ndus
t
r
i
alpar
t
ne
r
b. Nomi
na
lpar
t
ne
r
c
. Capi
t
al
i
s
t
i
ndus
t
r
i
a
lpar
t
ne
r
d. Capi
t
al
i
s
tpar
t
ne
r
39.I
tr
e
f
e
r
st
oat
ypeofpa
r
t
ner
s
hi
pwher
ei
na
l
lpar
t
ne
r
sar
el
i
abl
et
ot
hec
r
edi
t
or
spr
or
a
t
aup
t
ot
hee
xt
endofper
s
onalors
e
par
a
t
eas
s
et
saf
t
ert
hepar
t
ne
r
s
hi
p'
sas
s
et
sa
r
ee
xhaus
t
ed.
1.
₱1
18,
00
02.
₱1
20,
00
03.
₱1
30,
00
0
4.
₱1
44,
00
0
13
40.Re
gi
na,
J
e
s
s
i
c
a,a
ndNa
t
al
ye
nt
er
edi
nt
oac
ont
r
ac
tofpa
r
t
ner
s
hi
pwi
t
hat
ot
alc
a
pi
t
al
e
xpendi
t
ur
eofP5,
0
00.
Thepa
r
t
i
e
sf
ai
l
edt
or
e
gi
s
t
ert
hei
rar
t
i
c
l
e
sofc
opa
r
t
ner
s
hi
pwi
t
ht
he
Se
c
ur
i
t
i
e
sa
ndEx
c
hangeCommi
s
s
i
on.
a
. Thec
ont
r
ac
tofpar
t
ne
r
s
hi
pi
svoi
dbe
c
aus
et
hel
a
w pr
ovi
de
st
ha
twhe
nt
hec
api
t
alc
ont
r
i
but
i
ons
i
sa
tl
e
a
s
tP3,
0
00i
tmus
tber
e
gi
s
t
e
r
e
dwi
t
hSe
c
ur
i
t
i
e
sa
ndEx
c
hangeCommi
s
s
i
on.
b. Thec
ont
r
ac
tofpar
t
ne
r
s
hi
pwi
l
lbi
ndt
het
hi
r
dpe
r
s
ons
.
c
. Thec
ont
r
ac
tofpar
t
ne
r
s
hi
pr
e
ma
i
nst
obeva
l
i
d.
d. Thepar
t
ne
r
s
hi
pbus
i
ne
s
sdoe
snotobt
ai
nj
ur
i
di
c
a
lpe
r
s
ona
l
i
t
yf
orf
ai
l
ur
et
or
e
gi
s
t
e
rwi
t
h
Se
c
ur
i
t
i
e
sa
ndEx
c
hangeCommi
s
s
i
on.
41.Whi
c
hoft
hef
ol
l
owi
ngt
r
ans
ac
t
i
onss
hal
lnotaffec
tt
hec
api
t
albal
anc
eoft
hepa
r
t
ner
?
a
. Shar
eofapar
t
ne
ri
nt
hepar
t
ne
r
s
hi
p'
sne
tl
os
s
b. Re
c
e
i
ptofbonusbyapar
t
ne
rf
r
om anot
he
rpar
t
ne
rbas
e
dont
hea
gr
e
e
me
nt
.
c
. Advanc
e
sma
debyt
hepar
t
ne
r
s
hi
pt
oapar
t
ne
r
.
d. Addi
t
i
onali
nve
s
t
me
ntbyapar
t
ne
rt
ot
hepar
t
ne
r
s
hi
p
42.I
nt
heabs
enc
eofa
gr
e
ementast
ot
hedi
s
t
r
i
but
i
onofpr
ofit
,how s
hal
lt
hepa
r
t
ner
s
hi
ppr
ofit
bedi
s
t
r
i
but
edt
ot
hepa
r
t
ner
s
?
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a
. Thei
ndus
t
r
i
a
lpar
t
ne
rs
hal
lr
e
c
e
i
veas
har
ee
qui
va
l
e
ntt
ot
hel
e
as
ts
har
eofac
api
t
al
i
s
tpar
t
ne
r
s
whi
l
et
hec
api
t
al
i
s
tpar
t
ne
r
ss
ha
l
ls
har
eba
s
e
donc
api
t
alc
ont
r
i
but
i
onr
a
t
i
o
b. Thei
ndus
t
r
i
a
lpar
t
ne
rs
hal
lr
e
c
e
i
veaj
us
tande
qui
t
abl
es
har
eandt
her
e
mai
nde
rs
hal
lbe
di
s
t
r
i
but
e
dt
ot
hec
api
t
al
i
s
tpar
t
ne
r
sont
heba
s
i
sofc
api
t
a
lc
ont
r
i
but
i
onr
a
t
i
o.
c
. Thepr
ofits
hal
lbedi
s
t
r
i
but
e
dont
hebas
i
sofl
os
sc
ont
r
i
but
i
onr
a
t
i
owhi
c
hma
yha
vebe
e
n
a
gr
e
e
duponbyt
hepar
t
ne
r
s
.
d. Thepr
ofits
hal
lbedi
s
t
r
i
but
e
de
qual
l
yt
oa
l
lpar
t
ne
r
si
nc
l
udi
ngt
hei
ndus
t
r
i
alpar
t
ne
r
.
43.I
nt
heabs
enc
eofa
gr
e
ementast
ot
hedi
s
t
r
i
but
i
onofl
os
s
,how s
hal
lt
hepar
t
ne
r
s
hi
pl
os
sbe
di
s
t
r
i
but
edt
ot
hepa
r
t
ner
s
?
a
. Thel
os
ss
hal
lbedi
s
t
r
i
but
e
de
qual
l
yt
oa
l
lpar
t
ne
r
si
nc
l
udi
ngt
hei
ndus
t
r
i
alpar
t
ne
r
.
b. Thei
ndus
t
r
i
a
lpar
t
ne
rs
hal
lbee
x
e
mpt
e
df
r
om par
t
ne
r
s
hi
pl
os
swhi
l
et
hec
api
t
al
i
s
tpar
t
ne
r
s
s
ha
l
ls
har
ee
qua
l
l
y
.
c
. Thei
ndus
t
r
i
a
lpar
t
ne
r
ss
ha
l
lbee
x
e
mpt
e
df
r
om par
t
ne
r
s
hi
pl
os
swhi
l
et
hec
api
t
al
i
s
tpar
t
ne
r
s
s
ha
l
lbedi
s
t
r
i
but
e
dont
heba
s
i
sofc
api
t
a
lc
ont
r
i
but
i
onr
a
t
i
o.
d. Thei
ndus
t
r
i
a
lpar
t
ne
rs
hal
lbee
x
e
mpt
e
df
r
om par
t
ne
r
s
hi
pl
os
swhi
l
et
hec
api
t
al
i
s
tpar
t
ne
r
s
s
ha
l
lbedi
s
t
r
i
but
e
di
nac
c
or
danc
ewi
t
ht
hepr
ofita
gr
e
e
me
ntr
a
t
i
o.
44.Whi
c
hoft
hef
ol
l
owi
ngwi
l
lde
c
r
e
as
et
hec
api
t
albal
anc
eofapar
t
ne
r
?
a
. Shar
ei
npar
t
ne
r
s
hi
ppr
ofit
b. Re
c
e
i
ptofs
har
ei
nr
e
va
l
ua
t
i
ons
ur
pl
usf
r
om apar
t
ne
r
s
hi
ppr
ope
r
t
y
,pl
an,
ande
qui
pme
nt
c
. Dr
a
wi
ngmadebyapar
t
ne
r
d. Advanc
e
sma
debyapar
t
ne
rt
ot
hepar
t
ne
r
s
hi
p
45.Whi
c
hoft
hef
ol
l
owi
ngs
t
a
t
ement
sper
t
ai
nst
opa
r
t
ner
s
hi
pdi
s
s
ol
ut
i
on?
a
.I
tr
e
f
e
r
st
ot
hepr
oc
e
s
sofc
onve
r
t
i
ngt
henonc
a
s
has
s
e
t
soft
hepar
t
ne
r
s
hi
pa
nddi
s
t
r
i
but
i
ngt
he
t
ot
alc
a
s
ht
ot
hec
r
e
di
t
or
sa
ndt
her
e
ma
i
nde
rt
ot
hepar
t
ne
r
s
.
b. I
tr
e
f
e
r
st
ot
hec
hangei
nt
her
e
l
a
t
i
onoft
hepar
t
ne
r
sc
aus
e
dbya
nypar
t
ne
rc
e
as
i
ngt
obe
as
s
oc
i
a
t
e
di
nt
hec
ar
r
yi
ngonoft
hepar
t
ne
r
s
hi
p.
c
.I
tr
e
f
e
r
st
ot
hee
xt
i
ngui
s
hme
ntoft
hej
ur
i
di
c
alpe
r
s
onal
i
t
yoft
hepar
t
ne
r
s
hi
p.
d. I
tr
e
f
e
r
st
ot
hee
ndoft
hel
i
f
eoft
hepar
t
ne
r
s
hi
p
46.Whi
c
hoft
hef
ol
l
owi
ngwi
l
lnotr
es
ul
ti
nt
hedi
s
s
ol
ut
i
onofapar
t
ner
s
hi
p?
a
.I
ns
ol
ve
nc
yoft
hepar
t
ne
r
s
hi
p
b. Admi
s
s
i
onofane
w par
t
ne
ri
nane
xi
s
t
i
ngpar
t
ne
r
s
hi
p.
c
. As
s
i
gnme
ntofane
xi
s
t
i
ngpar
t
ne
r
’
si
nt
e
r
e
s
tt
oat
hi
r
dpe
r
s
on.
d. Re
t
i
r
e
me
ntofpar
t
ne
r
.
47.Whi
c
hoft
hef
ol
l
owi
ngs
t
a
t
ement
si
sc
or
r
ec
twhenane
w pa
r
t
neri
sadmi
t
t
edt
oa
ne
xi
s
t
i
ng
par
t
ner
s
hi
pbypur
c
has
i
ngapor
t
i
onofac
api
t
ali
nt
er
es
tofa
ne
xi
s
t
i
ngpar
t
ner
?
a
.I
twi
l
lr
e
s
ul
ti
nr
e
va
l
ua
t
i
onori
mpai
r
me
ntofe
xi
s
t
i
ngas
s
e
t
soft
hepar
t
ne
r
s
hi
p.
b. Thepar
t
ne
r
s
hi
pwi
l
lr
e
c
ogni
z
egai
norl
os
si
nt
het
r
ans
f
e
rofc
api
t
a
lf
r
om onepar
t
ne
rt
oanot
he
r
par
t
ne
r
.
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c
. Thepar
t
ne
r
s
hi
pi
snotdi
s
s
ol
ve
dbyt
hea
dmi
s
s
i
onofane
w par
t
ne
rbypur
c
ha
s
e
.
d. I
twi
l
lj
us
tr
e
s
ul
ti
nc
r
e
di
tt
ot
hec
api
t
alne
wl
yadmi
t
t
e
dpar
t
ne
rwi
t
hc
or
r
e
s
pondi
ngde
bi
tt
o
c
api
t
aloft
hes
e
l
l
i
ngpar
t
ne
r
.
48.I
nc
as
eoft
hea
dmi
s
s
i
onofane
w pa
r
t
neri
na
ne
xi
s
t
i
ngpar
t
ner
s
hi
pt
hr
oughi
nves
t
mentt
o
t
hepar
t
ne
r
s
hi
p,whi
c
hoft
hef
ol
l
owi
ngs
c
enar
i
oswi
l
lr
e
s
ul
ti
nabonust
ot
hene
w pa
r
t
ner
andas
s
etr
e
val
ua
t
i
on?
a
. Thet
ot
a
lc
ont
r
i
but
e
dc
api
t
alofa
l
lpar
t
ne
r
si
se
qua
lt
ot
het
ot
ala
gr
e
e
dc
api
t
a
lofane
w
par
t
ne
r
s
hi
pwhi
l
et
hea
gr
e
e
dc
api
t
a
lofne
w par
t
ne
ri
shi
ghe
rt
hant
heamounthehas
c
ont
r
i
but
e
d.
b. Thet
ot
a
lc
ont
r
i
but
e
dc
api
t
alofa
l
lpar
t
ne
r
si
smor
et
hant
het
ot
a
la
gr
e
e
dc
api
t
a
lofne
w
par
t
ne
r
s
hi
pwhi
l
et
hea
gr
e
e
dc
api
t
a
loft
hene
w par
t
ne
ri
sl
owe
rt
hant
heamounthehas
c
ont
r
i
but
e
d.
c
. Thet
ot
a
lc
ont
r
i
but
e
dc
api
t
alofa
l
lpar
t
ne
r
si
sl
e
s
st
hant
het
ot
a
la
gr
e
e
dc
api
t
a
lofne
w
par
t
ne
r
s
hi
pwhi
l
et
hea
gr
e
e
dc
api
t
a
loft
hene
w par
t
ne
ri
shi
ghe
rt
hant
heamounthehas
c
ont
r
i
but
e
d.
d. Thet
ot
a
lc
ont
r
i
but
e
dc
api
t
alofa
l
lpar
t
ne
r
si
smor
et
hant
het
ot
a
la
gr
e
e
dc
api
t
a
lofne
w
par
t
ne
r
s
hi
pwhi
l
et
het
ot
a
la
gr
e
e
dc
api
t
a
lofol
dpar
t
ne
r
si
se
qua
lt
ot
heamountt
he
y
c
ont
r
i
but
e
d.
49.I
fapa
r
t
nerwhor
et
i
r
edf
r
om t
hepar
t
ne
r
s
hi
pr
ec
ei
vesl
e
s
st
hant
hec
api
t
albal
anc
ebe
f
or
e
r
et
i
r
ementwhi
c
hal
s
or
e
s
ul
t
edi
nadec
r
e
as
ei
nt
hec
api
t
albal
anc
eofr
emai
ni
ngpa
r
t
ner
s
,
whi
c
hi
sc
or
r
ec
t
?
a
. Ther
e
t
i
r
i
ngpar
t
ne
rr
e
c
e
i
ve
sabonusf
r
om t
her
e
mai
ni
ngpar
t
ne
r
.
b. Ani
mpai
r
me
ntl
os
si
sr
e
c
ogni
ze
dbe
f
or
er
e
t
i
r
e
me
nt
.
c
. Re
va
l
ua
t
i
ons
ur
pl
usi
sr
e
c
ogni
ze
dbe
f
or
er
e
t
i
r
e
me
nt
.
d. Ther
e
t
i
r
i
ngpar
t
ne
rgi
ve
sabonust
ot
her
e
mai
ni
ngpar
t
ne
r
.
50.I
tr
e
f
e
r
st
ot
hepr
oc
es
sofc
onve
r
t
i
ngt
henonc
as
has
s
et
soft
hepar
t
ner
s
hi
panddi
s
t
r
i
but
i
ng
t
het
ot
alc
as
ht
ot
hec
r
edi
t
or
sandt
her
emai
ndert
ot
hepa
r
t
ner
s
.
a
. Di
s
s
ol
ut
i
on
b. Te
r
mi
na
t
i
on
c
. Li
qui
da
t
i
on
d. Ope
r
a
t
i
on
51.I
nt
hel
i
qui
da
t
i
onofagener
alpar
t
ner
s
hi
p,whi
c
hoft
hef
ol
l
owi
ngc
r
edi
t
ss
hal
lbepai
d
fir
s
t
?
a
. Thos
eowi
ngt
ot
hi
r
dpe
r
s
ons
.
b. Thos
eowi
ngt
opar
t
ne
r
sot
he
rt
hanc
api
t
alandpr
ofit
s
.
c
. Thos
eowi
ngt
opar
t
ne
r
sf
ort
he
i
rc
api
t
a
lc
ont
r
i
but
i
ons
.
d. Thos
eowi
ngt
opar
t
ne
r
sf
ort
he
i
rs
har
ei
npr
ofit
s
.
52.I
nt
hel
i
qui
da
t
i
onofal
i
mi
t
edpa
r
t
ner
s
hi
p,whi
c
hoft
hef
ol
l
owi
ngc
r
edi
t
ss
hal
lbepai
d
l
as
t
?
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a
. Thos
eowi
ngt
ot
hi
r
dpe
r
s
ons
.
b. Thos
eowi
ngt
ol
i
mi
t
e
dpar
t
ne
r
s
c
. Thos
eowi
ngt
oge
ne
r
a
lpar
t
ne
r
sf
ort
he
i
rs
har
ei
npr
ofit
s
.
d. Thos
eowi
ngt
opar
t
ne
r
sf
ort
he
i
rc
api
t
a
lc
ont
r
i
but
i
on.
53.Wha
ti
st
hena
t
ur
eofl
i
abi
l
i
t
yofgener
alpa
r
t
ner
sast
opa
r
t
ner
s
hi
pde
bt
sorobl
i
ga
t
i
ons
?
a
. The
ya
r
el
i
abl
ee
qual
l
yupt
ot
hee
xt
e
ntoft
he
i
rs
e
pa
r
a
t
eas
s
e
t
sa
f
t
e
rt
hepar
t
ne
r
s
hi
pas
s
e
t
sar
e
e
xhaus
t
e
d.
b. The
ya
r
el
i
abl
epr
or
a
t
aupt
ot
hee
xt
e
ntoft
he
i
rs
e
par
a
t
eas
s
e
t
saf
t
e
rt
hepar
t
ne
r
s
hi
pas
s
e
t
sa
r
e
e
xhaus
t
e
d.
c
. The
ya
r
el
i
abl
epr
or
a
t
aupt
ot
hee
xt
e
ntoft
he
i
rc
api
t
alc
ont
r
i
but
i
ononl
y
.
d. The
ya
r
el
i
abl
es
ol
i
dar
i
l
yupt
ot
hee
xt
e
ntoft
he
i
rs
e
par
a
t
eas
s
e
t
sa
f
t
e
rt
hepar
t
ne
r
s
hi
pas
s
e
t
sar
e
e
xhaus
t
e
d.
54.Wha
ti
st
hena
t
ur
eofl
i
abi
l
i
t
yofl
i
mi
t
edpar
t
ne
r
sast
ol
i
mi
t
edpar
t
ner
s
hi
pde
bt
sor
obl
i
ga
t
i
ons
?
a
. The
ya
r
el
i
abl
ee
qual
l
yupt
ot
hee
xt
e
ntt
he
i
rs
e
par
a
t
eas
s
e
t
saf
t
e
rt
hepar
t
ne
r
s
hi
pas
s
e
t
sar
e
e
xhaus
t
e
d.
b. The
ya
r
el
i
abl
epr
or
a
t
aupt
ot
hee
xt
e
ntoft
he
i
rs
e
par
a
t
eas
s
e
t
saf
t
e
rt
hepar
t
ne
r
s
hi
pas
s
e
t
sa
r
e
e
xhaus
t
e
d.
c
. The
ya
r
el
i
abl
epr
or
a
t
aupt
ot
hee
xt
e
ntoft
he
i
rc
api
t
alc
ont
r
i
but
i
ononl
y
.
d. The
ya
r
el
i
abl
ee
qual
l
yupt
ot
hee
xt
e
ntoft
he
i
rc
api
t
a
lc
ont
r
i
but
i
ononl
y
.
55.Thepar
t
ne
r
s
hi
pa
gr
eementofRei
dandSi
mm pr
ovi
de
st
ha
ti
nt
e
r
es
ta
t10% perye
ari
st
obe
c
r
edi
t
edt
oe
ac
hpar
t
neront
hebas
i
sofwei
ght
eda
ver
a
gec
api
t
albal
anc
es
.As
ummar
yof
Si
mm’
sc
api
t
ala
c
c
ountf
ort
heye
arendedDec
ember31
,2
00
3,
i
sasf
ol
l
ows
:
Bal
anc
e
,
J
anuar
y1.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
0,
0
00
Addi
t
i
onali
nves
t
ment
,
J
ul
y1.
.
.
.
4
0,
00
0
Wi
t
hdr
a
wa
l
,Augus
t1.
.
.
.
.
.
.
.
.
.
.
.
.
(
15,
00
0)
Bal
anc
e
,
Dec
embe
r3
1.
.
.
.
.
.
.
.
.
.
1
65,
00
0
Wha
tamountofi
nt
er
es
ts
houl
dbec
r
edi
t
edt
oSi
mm’
sc
api
t
ala
c
c
ountf
or20
03
?a
.
15,
25
0
b. 1
5,
3
75
c
.1
6,
5
00
d. 1
7,
2
50
56.Ke
r
na
ndPa
t
ea
r
epar
t
ne
r
swi
t
hc
api
t
albal
anc
esof₱6
0,
0
00a
nd₱2
0,
0
00,
r
es
pec
t
i
ve
l
y.
Pr
ofit
sandl
os
s
esar
edi
vi
dedi
nt
her
a
t
i
oof6
0:
40.
Ke
r
na
ndPa
t
edec
i
dedt
of
or
m ane
w
par
t
ner
s
hi
pwi
t
hGr
ant
,
whoi
nves
t
edl
andval
ueda
t₱15,
00
0f
ora2
0% c
a
pi
t
ali
nt
er
es
ti
n
t
hene
w par
t
ne
r
s
hi
p.Gr
ant
’
sc
os
toft
hel
andwas₱1
2,
0
00.
Thepa
r
t
ner
s
hi
pe
l
ec
t
edt
ous
e
t
hebonusmet
hodt
or
e
c
or
dt
hea
dmi
s
s
i
onofGr
anti
nt
ot
hepar
t
ne
r
s
hi
p.Gr
ant
’
sc
a
pi
t
al
ac
c
ounts
houl
dbec
r
edi
t
edf
or
a
.1
2,
0
00
b. 1
5,
0
00
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c
.1
6,
0
00
d. 1
9,
0
00
57.OnJ
une30
,2
00
3,
t
hec
ondens
edbal
anc
es
heetf
ort
hepar
t
ne
r
s
hi
pofEddy
,
Fox,a
nd
Gr
i
mm,t
oget
herwi
t
ht
hei
rr
es
pec
t
i
vepr
ofitandl
os
ss
har
i
ngper
c
ent
a
geswer
ea
sf
ol
l
ows
(
pl
e
as
es
eea
t
t
ac
hmentf
ort
hec
ondens
edbal
anc
es
heet
):Eddyde
c
i
dedt
or
et
i
r
ef
r
om t
he
par
t
ner
s
hi
pandbymut
uala
gr
eementi
st
obepai
d₱18
0,
0
00outofpa
r
t
ner
s
hi
pf
undsf
or
hi
si
nt
er
es
t
.Nogoodwi
l
li
st
ober
e
c
or
ded.
Af
t
erEddy’
sr
et
i
r
ement
,wha
tar
et
hec
api
t
al
bal
anc
e
soft
heot
herpar
t
ne
r
s
?
a
.
Fox:
84
,
0
00Gr
i
mm:
56
,
0
00
b. Fox:
10
2,
00
0Gr
i
mm:6
8,
00
0
c
. Fox:
10
8,
00
0Gr
i
mm:7
2,
00
0
d. Fox:
12
0,
00
0Gr
i
mm:8
0,
00
0
58.OnJ
une30
,2
00
3,
t
hec
ondens
edbal
anc
es
heetf
ort
hepar
t
ne
r
s
hi
pofEddy
,
Fox,a
nd
Gr
i
mm,t
oget
herwi
t
ht
hei
rr
es
pec
t
i
vepr
ofitandl
os
ss
har
i
ngper
c
ent
a
geswer
ea
sf
ol
l
ows
(
pl
e
as
es
eea
t
t
ac
hmentf
ort
hec
ondens
edbal
anc
es
heet
):As
s
umei
ns
t
e
adt
ha
tEddy
r
emai
nsi
nt
hepa
r
t
ner
s
hi
pandt
ha
tHamm i
sadmi
t
t
edasane
w pa
r
t
nerwi
t
ha2
5% i
nt
er
es
t
i
nt
hec
api
t
aloft
hene
w pa
r
t
ner
s
hi
pf
orac
as
hpa
ymentof₱14
0,
0
00.
Thebonusmet
hod
s
hal
lbeus
edt
or
ec
or
dt
headmi
s
s
i
onofHamm.
I
mmedi
a
t
e
l
yaf
t
ert
hea
dmi
s
s
i
onofHamm,
Eddy’
sc
a
pi
t
alac
c
ountbal
anc
es
houl
dbe
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a
.
2
80,
00
0
b. 1
72,
50
0
c
.1
60,
00
0
d. 1
40,
00
0
18
59.
Thef
ol
l
owi
ngc
ondens
edbal
anc
es
heeti
spr
es
ent
edf
ort
hepar
t
ne
r
s
hi
pofAl
f
aandBe
da,
whos
har
epr
ofit
sandl
os
s
esi
nt
her
a
t
i
oof60:
40,
r
es
pec
t
i
ve
l
y(
pl
e
as
es
eea
t
t
ac
hmentoft
he
c
ondens
edbal
anc
es
heet
)
:
Theas
s
et
sa
ndl
i
abi
l
i
t
i
e
sa
r
ef
ai
r
l
yval
uedont
hebal
anc
es
heet
.Al
f
a
andBedadec
i
det
oa
dmi
tCappasanew par
t
ne
rwi
t
h20% i
nt
er
es
t
.Nogoodwi
l
lorbonusi
st
obe
r
e
c
or
ded.
Wha
ta
mounts
houl
dCappc
ont
r
i
but
ei
nc
a
s
horot
heras
s
et
s
?
a
.
1
10,
00
0
b. 1
16,
00
0
c
.1
40,
00
0
d. 1
45,
00
0
60.
Thef
ol
l
owi
ngc
ondens
edbal
anc
es
heeti
spr
es
ent
edf
ort
hepar
t
ne
r
s
hi
pofAl
f
aandBe
da,
whos
har
epr
ofit
sa
ndl
os
s
e
si
nt
her
a
t
i
oof6
0:
4
0,r
es
pec
t
i
ve
l
y(
pl
e
as
es
e
ea
t
t
ac
hmentoft
he
c
ondens
edbal
anc
es
heet
)
:I
ns
t
e
adofa
dmi
t
t
i
ngane
w pa
r
t
ner
,Al
f
aandBe
dade
c
i
det
o
l
i
qui
da
t
et
hepa
r
t
ner
s
hi
p.I
ft
heot
hera
s
s
et
sar
es
ol
df
or₱50
0,
0
00,
wha
tamountoft
he
a
vai
l
abl
ec
as
hs
houl
dbedi
s
t
r
i
but
edt
oAl
f
a?
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a
.
2
55,
00
0
b. 2
73,
00
0
c
.3
27,
00
0
d. 3
48,
00
0
61.
Whi
c
hoft
hef
ol
l
owi
ngi
sNOTpar
toft
hema
j
orc
ons
i
der
a
t
i
onsi
nac
c
ount
i
ngf
ort
heequi
t
y
ofapa
r
t
ner
s
hi
p?
a
. Ac
c
ount
i
ngf
ori
nve
s
t
me
nt
st
ot
hepar
t
ne
r
s
hi
p
b. Di
vi
s
i
onofpr
ofit
s
c
. Admi
s
s
i
onofane
w par
t
ne
r
d. Hi
r
i
ngofe
mpl
oye
e
s
62.
Thepe
r
s
onwhoas
s
ume
sf
ul
lc
oowne
r
s
hi
pofapar
t
ne
r
s
hi
pi
nc
l
udi
ngunl
i
mi
t
edl
i
abi
l
i
t
yi
s
a
. s
ol
epr
opr
i
e
t
or
.
b. s
har
e
hol
de
r
c
.l
i
mi
t
e
dpar
t
ne
r
d. ge
ne
r
alpar
t
ne
r
63.
Whenapa
r
t
neri
nves
t
sas
s
et
sot
hert
hanc
a
s
hi
nt
oapar
t
ner
s
hi
p,t
hes
eas
s
et
ss
houl
dbe
l
i
s
t
edont
heSt
a
t
ementofFi
nanc
i
alPos
i
t
i
ona
t
a
. The
i
rc
ar
r
yi
ngval
ue
b. Theva
l
uet
hei
nve
s
t
i
ngpar
t
ne
ras
s
i
gne
dt
ot
he
m
c
. The
i
ror
i
gi
na
lc
os
t
d. The
i
rf
a
i
rmar
ke
tval
ue
64.
Pi
oandRe
ys
har
epr
ofit
si
nt
her
a
t
i
oof3:
2.Howe
ver
,Pi
oi
st
or
ec
ei
veabonusof20% oft
he
pr
ofit
s
,i
naddi
t
i
ont
ohi
spr
ofits
har
e
.
Thepar
t
ner
s
hi
pmadeapr
ofitf
ort
heye
arofP24,
00
0
be
f
or
et
hebonus
.As
s
umi
ngPi
o’
sbonusi
sc
omput
edonpr
ofitaf
t
erdeduc
t
i
ngs
a
i
dbonus
,
how muc
hpr
ofits
har
ewi
l
lRe
yr
ec
ei
ve
?
a
. P8,
00
0
b. P9,
00
0
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c
. P9,
60
0
d. P1
5,
2
00
65.
Apar
t
nerhasac
api
t
albal
anc
eofP4
00,
0
00f
orfivemont
hs
,P5
00,
00
0f
orf
ourmont
hs
,a
nd
P60
0,
00
0flort
hr
e
emont
hs
.Thea
ver
a
gec
api
t
albal
anc
ei
s
a
. P4
83,
33
3
b. P4
85,
00
0
c
. P4
91,
68
0
d. P5
00,
00
0
66.
Kei
t
hi
nves
t
edP1
00,
0
00f
oraonet
hi
r
di
nt
er
es
ti
napa
r
t
ner
s
hi
pi
nwhi
c
ht
heot
herpar
t
ner
s
ha
vec
api
t
alt
ot
al
i
ngP2
60,
0
00be
f
or
eadmi
t
t
i
ngKei
t
h.
Af
t
e
rt
hedi
s
t
r
i
but
i
onoft
hebonus
,
wha
ti
sKei
t
h’
sCapi
t
al
?
a
. P5
3,
3
30,
0
00
b. P8
6,
6
70
c
. P1
00,
00
0
d. P1
20,
00
0
206
7.
Apa
r
t
neras
s
i
gnedhi
spa
r
t
ner
s
hi
pi
nt
er
es
tt
oat
hi
r
dpar
t
y
.
Whi
c
h
s
t
a
t
ementbes
tdes
c
r
i
best
hel
e
galr
ami
fic
a
t
i
onst
ot
heas
s
i
gnee
?
a
. Theas
s
i
gnme
ntoft
hepar
t
ne
r
s
hi
pi
nt
e
r
e
s
tdoe
snote
nt
i
t
l
et
heas
s
i
gne
et
opar
t
ne
r
s
hi
pas
s
e
t
s
uponal
i
qui
da
t
i
on.
b. Theas
s
i
gnme
ntdi
s
s
ol
ve
st
hepar
t
ne
r
s
hi
p.
c
. Theas
s
i
gne
ehast
her
i
ghtt
os
har
ei
nt
hemana
ge
me
ntoft
hepar
t
ne
r
s
hi
p.
d. Theas
s
i
gne
edoe
snotbe
c
omeapar
t
ne
rbuthast
her
i
ghtt
os
har
ei
nf
ut
ur
epar
t
ne
r
s
hi
ppr
ofit
s
a
ndt
or
e
c
e
i
vet
hepr
ope
rs
har
eofpar
t
ne
r
s
hi
pas
s
e
t
suponl
i
qui
da
t
i
on.
68.TheXYZ pa
r
t
ner
s
hi
p pr
ovi
desa1
0% bonust
o Par
t
nerY t
ha
ti
sbas
ed upon par
t
ne
r
s
hi
p
i
nc
ome
,a
f
t
erdeduc
t
i
on oft
hebonus
.I
ft
hepar
t
ne
r
s
hi
p'
si
nc
omei
sP12
1,
00
0,how muc
hi
s
Pa
r
t
ner
'
sbonusa
l
l
oc
a
t
i
on?
a
. P1
1,
0
00.
b. P1
1,
4
50.
c
. P1
1,
6
50.
d. P1
2,
1
00.
69.I
ft
he par
t
ne
r
s
hi
pa
gr
e
ementpr
ovi
de
sa f
or
mul
af
ort
he c
omput
a
t
i
on ofa bonust
ot
he
par
t
ner
s
,
t
hebonuswoul
dbec
omput
ed
a
. ne
xtt
ol
as
t
,be
c
aus
et
hefina
lal
l
oc
a
t
i
oni
st
hedi
s
t
r
i
but
i
onoft
hepr
ofitr
e
s
i
dual
.
b. be
f
or
ei
nc
omet
axal
l
oc
a
t
i
onsar
emade
.
c
. af
t
e
rt
hes
al
ar
ya
ndi
nt
e
r
e
s
ta
l
l
oc
a
t
i
onsa
r
emade
.
d. i
na
nymanne
ra
gr
e
e
dt
obyt
hepar
t
ne
r
s
.
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lOMoARcPSD|12022876
Page | 27
70.I
nal
i
mi
t
edpar
t
ne
r
s
hi
p,agener
alpa
r
t
nera.i
se
x
c
l
udedf
r
om mana
gement
.b.i
snotent
i
t
l
edt
o
abonusa
tt
hee
ndoft
heye
ar
.c
.hasl
i
mi
t
edl
i
abi
l
i
t
yf
orpar
t
ne
r
s
hi
pde
bi
t
.d.hasunl
i
mi
t
ed
l
i
abi
l
i
t
yf
orpa
r
t
ner
s
hi
pde
bi
t
.
a
.i
se
x
c
l
ude
df
r
om ma
na
ge
me
nt
.
b. i
snote
nt
i
t
l
e
dt
oabonusa
tt
hee
ndoft
heye
ar
.
c
. ha
sl
i
mi
t
e
dl
i
abi
l
i
t
yf
orpar
t
ne
r
s
hi
pde
bi
t
.
d. ha
sunl
i
mi
t
e
dl
i
abi
l
i
t
yf
orpar
t
ne
r
s
hi
pde
bi
t
.
“It is the Lord who goes before you. He will be with you; he will not fail you or forsake you. Do not fear or be
dismayed.”
– (Deuteronomy 31:8)
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