P and Q are in partnership, sharing profits equally.
On 1 January 2005, R joined the partnership and it was agreed that from that date all three partners should share
equally in the profit.
In the year ended 30 June 2005 the profit amounted to $300,000, accruing evenly over the year, after charging a
bad debt of $30,000 which it was agreed should be borne equally by P and Q only.
What should be the partners’ total profit shares for the year ended 30 June 2005?
P Q R
$ $ $
A 95,000 95,000 110,000
B 122,500 122,500 55,000
C 125,000 125,000 50,000
D 110,000 110,000 50,000 B | 
发表于 2008-4-21 20:28
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