CHECKLIST OF KEY FIGURES

Chapter 13 Accounting for Partnerships

Page

Assignment

Check Figures

636
P13-2A
(c) January 1, 2003, Hamp, Capital, $72,000; Vong, Capital, $45,000
636
P13-3A
June 30, 2003, 3D Gaming, Capital, $500; LeBlanc, Capital, $1,000
636
P13-4A
(c) December 31, 2003, Lang, Capital, $40,600; Mio, Capital, $14,300; Norton, Capital, $6,300
637
P13-5A
December 31, 2000, General partner, Capital, $2,186; Limited partners, Capital, $1,243,769
637
P13-6A

(a) 4. Ortiz, Capital credit, $18,000

(b) (2) Bonuses to the old partners, $5,263

637
P13-7A

(a) 3. Bonus to Tower, $7,500

(b) (2) Cash paid to Tower, $12,500

638
P13-8A
(a) Loss on realization, $9,000
638
P13-9A

(a) Cash available to partners, $1,800,000

(c) Cash available to partners, $800,000

639
P13-2B
(c) January 1, 2003, Valsangkar, Capital, $53,500; Vahtra, Capital, $39,000
639
P13-3B
January 1, 2003, Kreal, Capital, $36,500; Donal, Capital, $27,000
640
P13-4B
(c) December 31, 2003, Horton, Capital, $43,700; Rugen, Capital, $17,900; Zak, Capital, $16,400
640
P13-5B
December 31, 2000, General partner, Capital, $8,615,498; Limited partners, Capital, $13,902,022
641
P13-6B

(a) 4. Otton, Capital credit, $52,500

(b) (2) Bonus to new partner, $15,000

641
P13-7B

(a) 3. Bonus to Garth, $4,000

(b) (2) Cash paid to Garth, $26,000

641
P13-8B

(a) Loss on realization, $21,000

(c) Cash credit, $32,200

642
P13-9B

(a) Cash available to partners, $70,000

(c) Cash available to Choquette, $42,500