d. E contributes $82,000 in cash to the business to receive a 22 percent interest in the partnership. No goodwill or other asset revaluation is to be recorded. Profits and losses have previously been split according to the following percentages: A, 10 percent; B, 30 percent; C, 20 percent; and D, 40 percent. After E makes this investment, what are the individual capital balances

After E makes this investment, the individual capital balances are:

A = $29,073

B = $87,218

C = $58,145

D = $116,291

E = $82,000

Total = $327,727

Explanation:

a) Data and Calculations:

E's capital contribution = $82,000 for 22%

Total capital after E's admission = $372,727 ($82,000/22%)

Old profits and losses sharing ratio:

A, 10 percent; B, 30 percent; C, 20 percent; and D, 40

New profits and losses sharing ratio and new capital balances

A = 10% of 78% = 7.8%         7.8% of $372,727 = $29,073

B = 30% of 78% = 23.4%    23.4% of $372,727 = $87,218

C = 20% of 78% = 15.6%     15.6% of $372,727 = $58,145

D = 40% of 78% = 31.2%     31.2% of $372,727 = $116,291

E = 22%                                22% of $372,727 = $82,000

Total = 100%                                                        $327,727

b) The capital of the partnership will total $327,727 while individual partnerships will have their capital accounts adjusted in line with the new profit sharing ratio and capital.

explanation:

the contractual interest rate is the interest the borrower must pay and the interest the lender receives, or more simply, it is the interest rate stated on a bond whereas the market interest rate is “the investors demand for loaning funds”. therefore, bonds can either be sold at a premium, face value, or discount.

the answer is true.  i do believe this is the answer because of the amount of wrecks people get into each year.  if you double this with avoiding those so said wrecks, that would make you a "skilled" driver.