1) In which journal would a customer's partial payment on account be recorded?

A) Cash receipts journal

B) Sales journal

C) General journal

D) Cash payments journal

2) It is appropriate when the partners believe that the amount of money or properties they invested will have the greatest impact on the level of success of the partnership, thus, profit or loss distribution will be in accordance with*

A) Arbitrary ratio

B) Capital ratio

C) Unequal ratio

D) Agreed ratio