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Question 2 (32 Marks) Dr. Shikongo and Dr. Sauer were in a partnership and traded together for some time. On 01 July 2016 Dr. Sauer decided to withdraw from the partnership to start her own practice. Their abridged statement of financial position as at 30 June 2016 was NS QUITY& LIABILITIES NS Plant & Equipment (PPE) 152 500.00 Dr. Shikongo Dr. Sauer account Dr. Shikongo account Dr. Sauer 76.200.00 65.200.OO 21,750.00 27.250.00 31,000.OO 17,500.OO depreciation PPE (20.000 0 65 00000 (25 000 00 27.60000 3 500.00) Trade payable 42 30000 depreciation Vehicle rade receivable Deutche Bank for bad debts 238,900.00 238.900.00 Transactions for July 2016: 1. Trade receivable who owed N$ 20, 050.00 settled their accounts in full. 2. The trades payable were settled in full 3. A vehicle was sold for N$ 19, 500.00 with a carrying value of N$ 25, 000.00 4. A vehicle was sold for N$ 15,000.00 with a carrying value of N$ 6, 000.00. 5. The loan from Deutche Bank was repaid in full 6. The equipment was disposed of for N$ 50, 000.00 7. Land and building was sold by public auction for N$ 70, 000.00 You are required to: 1. Do the journal entries to record Dr. Sauers withdrawal from the partnership. (12 Marks) Prepare the following accounts to show the liquidation and dissolution of Dr. Shikongo & Dr. Sauer Partnership: 2. Realisation account. (6 Marks) Capital accounts of the partners (in a columnar form) in the general ledger. (8 Marks) a. b. 3. Mention and discuss three factors that may lead to the dissolution of a partnership. (6 Marks) Page 10 of 18