Question: Please explain to me with detail calculation. 61) Daniela is a 25 percent partner in the JRD Partnership. On January 1, JRD makes a proportionate

Please explain to me with detail calculation. 61) Daniela is a 25 percent partner in the JRD Partnership. On January 1, JRD makes a proportionate distribution of $16,000 cash, inventory with a $16,000...

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