10) Ahmad an active partner receives an annual Bonus 25% of partnership net income after deducting his bonus for the year ended 2019 partnership net income before bonus amounted to 300,000 , the amount of net income after bonus should be Select one: a. 60,000 b. 75,000 c. 225,000 d. 240,000

14) Noor, Tala and Sara are three partners on 31/12/2019 the capital balances are 10,000, 15,000 and 20,000 respectively on the same date Sara decide to withdraws from partnership, the company paid her $ 18,000 the debit side of journal entry is: Select one: a. sara capital 18,000 b. cash 18,000 c. cash 20,000 d. sara capital 20,000