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Calaguas y Dela Cruz formaron una sociedad e invirtieron los siguientes activos y pasivos Valor justo de mercado Valor contable Calaguas: Efectivo P300,000 P300,000 Terreno

Calaguas y Dela Cruz formaron una sociedad e invirtieron los siguientes activos y pasivos Valor justo de mercado Valor contable Calaguas: Efectivo P300,000 P300,000 Terreno 450,000 280,000 Dela Cruz: Efectivo 100,000 100,000 Edificio 600,000 520,000 Hipoteca por pagar (400,000) (400,000 ) Los socios compartir las ganancias y las prdidas por igual Obligatorio: Preparar el asiento de diario de apertura en los libros de la sociedad

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