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Question - Maricar, Patrick and Don are partners sharing profits and losses of 5:3:2, respectively. As of December 31, 2015, their capital balances were P 997,500, P 840,000 and P 630,000, respectively. On January 01, 2016, the partners admitted Yam as a new partner and according to their agreement Yam will contribute P 840,000 in cash to the partnership and also pay P 105,000 for 15% of Patrick's share. Yam will be given a 20% share in profits, while the original partners' share will be proportionately the same as before. After admission of Yam, the total capital will be P 3,465,000 and Yam will be P 735,000.
1. What is the asset revaluation?
a. 231,000 c. 157,500
b. 73,500 d. 388,500
2. What is the bonus in the admission of Yam?
a. 69,300 c. 126,000
b. 115,500 d. 231,000
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