QS $12-13($Algo$)$ Liquidation of partnership LO P$5$

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The Field, Brown & Snow are partners and share income and losses equality. The partner decide to liquic the partnership when their capital balances are as follows: Field, $$130,500$; Brown, $$166,500$; and Snow, $$154,800.$ On May $31,$ the liquidation resulted in a loss of $$405,600.$

QS $12-13($Algo$)$ Part $1$

Compute the capital account balance of each partner after the loss from liquidation is allocated.

Note: Losses and negative capital balances, if any, should be entered with a minus sign.