PLEASE ANSWER ALL :) WIll RATE

The Calvin-Dogwood Partnership plans to form a new partnership with Alexis. The existing partnership owns inventory that was purchased for $66,700, has a current replacement cost of $56,000, and is priced to sell for $94,100. At what amount should the inventory be recorded in the accounts of the new partnership if Alexis is to be admitted?

a.$66,700

b.$38,100

c.$94,100

d.$56,000

Hannah Johnson contributed equipment, inventory, and $55,600 cash to a partnership. The equipment had a book value of $28,900 and a market value of $35,200. The inventory had a book value of $41,200 but only had a market value of $14,700 due to obsolescence. The partnership also assumed a $17,700 note payable owed by Hannah that was originally used to purchase the equipment.

What amount should be recorded to Hannah's capital account?

a.$87,800

b.$108,000

c.$123,200

d.$132,000

Tanner and Teresa share income and losses in a 2:1 ratio (2/3 to Tanner and 1/3 to Teresa) after allowing for salaries of $45,300 to Tanner and $71,100 to Teresa. Net income of the partnership is $136,800. How should income be divided for Tanner and Teresa?

a.Tanner, $58,900; Teresa, $77,900

b.Tanner, $54,900; Teresa, $81,900

c.Tanner, $82,900; Teresa, $53,900

d.Tanner, $53,900; Teresa, $82,900

Singer and McMann are partners in a business. Singer's original capital was $41,200 and McMann's was $58,600. They agree to salaries of $13,900 and $18,800 for Singer and McMann, respectively, and 10% interest on original capital. If they agree to share the remaining profits and losses in a 3:2 ratio, what will Singer's share of the income be if the income for the year is $71,400?

a.$13,900

b.$35,252

c.$18,020

d.$42,840

Soledad and Winston are partners who share income in the ratio of 1:3 and have capital balances of $50,300 and $71,700, respectively, at the time they decide to terminate the partnership. After all noncash assets are sold and all liabilities are paid, there is a cash balance of $61,500. What amount of loss on realization should be allocated to Soledad?

a.$60,500

b.$15,125

c.$7,563

d.$18,150