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El 1 de enero de 20x1, los socios de ABC Co. decidieron liquidar su sociedad a plazos. Las distribuciones a los socios se harn a

El 1 de enero de 20x1, los socios de ABC Co. decidieron liquidar su sociedad a plazos. Las distribuciones a los socios se harn a medida que se disponga de efectivo. Se puso a disposicin la siguiente informacin:

Dr.

cromo

Dinero

80.000

Cuentas por cobrar

240.000

Cuenta por cobrar de C

40.000

Inventario

480.000

Equipo

1,200,000

Cuentas por pagar

120,000

Pagadero a B

80.000

A, Capital (20%)

400.000

A, Dibujos

80.000

B, Capital (30%)

600.000

C, Capital (50%)

800.000

dibujos

120,000

Totales

2,120,000

2,120,000

Durante enero, se vendieron activos no monetarios con un valor en libros de 520.000 por 240.000. El costo de eliminacin fue de 80,000. Todos los socios son personalmente insolventes. Cunto recibi B en la liquidacin parcial de su cuenta de capital?

a. 32.000 c. 140.000

b. 120.000 euros 0

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