How much gain or loss does partnership recognize on sale


Response to the following problem:

Hewlard Pocket's market value balance sheets illustrate the effects of dividends versus repurchases. Assets Liabilities and Shareholders' Equity

A. Original balance sheet Cash $ 150,000

Debt $ 0

Other assets 950,000

Equity 1,100,000

Value of firm $ 1,100,000

Value of firm $ 1,100,000

Shares outstanding = 100,000

Price per share = $1,100,000 / 100,000 = $11 Pocket wins a lawsuit and is paid $110,000 in cash.

The market value of the equity rises by that amount, and Pocket decides to pay out $2.10 per share.

a. What will be Pocket's stock price if the payout comes as a cash dividend? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

b. What will be Pocket's stock price if the payout comes as a share repurchase? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

26Q Dave is a 50% partner with Luis in the NP partnership. The partners share income and loss equally. He contributes land to the partnership worth $1,200 in which he has an adjusted basis of $400. The land is a capital asset to him and to the partnership. Two years later the partnership sells the land for $1,600.

A: How much gain or loss does the partnership recognize on the sale?

B: How much is allocated to each partner?

C: Does the answer to part (b) change (and if so how) if the partnership sells the land for $700? Explain.

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Accounting Basics: How much gain or loss does partnership recognize on sale
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