Article 3-5 on January 1 25X1 blue and Brown mutually agreed partnership of ordinary Brown money sell business sport. Partnership agreement brings both assets and liabilities contained in a proprietorship, each investing in the partnership consists of a list as follows:Shop blueCash, 56,000 THBTrade receivables 70,000 baht.Inventories to 35,000 baht.Office supplies 5,000 baht.THB 98,000 land.Building of 230,000 baht.Trade payables-170,000 THBNotes payable 120,000 baht.Sugar shop42,000 baht in cash.Trade receivables 90,000 baht.Bills received 12,200 baht.THB 56,000 inventories.Trade payables 43,200 baht.Assets and liabilities of the stores bring investment, as listed above. Partnership agreement, strike price of some new entries as follows:1. trade accounts receivable of the blue Salon Expected to keep the money. The number 4,000 baht, and trade of sugar shop. Transfer of partnership the number of 80,000 baht.2. land with fair value equal to 120,000 baht equal to fair value are building 200,000 baht in January. There are entries about funding and partnership as follows:25x1 Jan-4 blue cash to personal use 2,000 baht.12 Brown brought a cash investment in the partnership, 33,000 THB.20 blue cash a personal payment trade instead of partnership is 20,000 baht cash.24 Brown collection of trade receivables amount of partnership instead of 40,000 baht, but has not yet delivered the money collected, partnership.1. to do this, save the entries in the General Journal (according to the fixed cost method).2. entry to the General ledger account-specific capital and current accounts.
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