=+36. ACCOUNTING FOR PARTNERSHIPS 795 Cash at bank 6,500 Cash on hand 200 Bank overdraft 16,000 Loan

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=+36. ACCOUNTING FOR PARTNERSHIPS 795 Cash at bank 6,500 Cash on hand 200 Bank overdraft 16,000 Loan account 15,000 Trade payables 23,000 Opening capital

— Jones 1205150

— Hopkins 94,000

— Lewis 93,000 Drawings

— Jones 80,000

— Hopkins 70,000

— Lewis 70,000

— Clarke 6,300 te 735,000 735,000

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