Given the following information for questions $16$:$$Mgungundlovu Plumbers, specialising in plumbing services and material supplies within the uMgungundlovu District Municipality, is a partnership originally established between Mkhuzeni and Akezwa. The partners have been sharing profits and losses on an equal basis. On July $30,2023,$ the following data was extracted from the partnerships financial records:$$EXTRACT of given information for Mgungundlovu PlumbersRCapital $-$ Mkhuzeni$149,000$Current account $-$ Mkhuzeni $($Dr$)57,400$Capital $-$ Akezwa$122,500$Current account $-$ Akezwa $($Cr$)21,000$Additional information$1.$ The partners needed special skills and experience with the latest leak detection technology and went out to seek a suitable partner to join the business. After a long search and interactions with various individuals, they resolved to welcome a new partner, Kahle, into the business commencing September $1,2023\mathrm{.}2.$ To acquire a $20\%$ interest in the net assets of Mgungundlovu Plumbers, Kahle is set to contribute:$$i$.$ Leak detection equipment worth$$R $19500$ii$.$Nissan NP$200$ Bakkie valued at$$R $55500$iii$.$Bespoke Analysis Software worth$$R $18000$iv$.$Cash$$R $253003.$ Before Kahle's admission, the existing partners consented to cede a combined $20\%$ of their entitlement to the partnership's profits or losses to Kahle, allocated in a $3$:$1$ ratio between them$\mathrm{.}4.$ A comprehensive revaluation of all other assets was conducted before Kahle joined the partnership and after the revaluation, a profit of R$62300$ was accurately calculated.

Q$9$: Which one of the following alternatives represents the new profit$-$sharing ratio after the admission of Kahle into the new partnership?a$\mathrm{.}3$ : $2$ : $1$b$\mathrm{.}2$ : $2$ : $1$c$\mathrm{.}2$ : $1$ : $2$d$\mathrm{.}2$ : $3$ : $1$

Q$10$:Which one of the following alternatives represents the correct balance in the capital account of Mkhuzeni after the valuation of assets and prior to the admission of Kahle?a$.$R $153,900$b$.$R $91,600$c$.$R $122,750$d$.$R $237,550$e$.$R $174,650$

Q$11$: Which one of the following alternatives represents the correct balance in the capital account of Akezwa after the valuation of assets and prior to the admission of Kahle?a$.$R $122,750$b$.$R $174,650$c$.$R $205,800$d$.$R $143,500$e$.$R $132,650$

Q$12$: Which one of the following alternatives represents the correct total contribution from Kahle to join the partnership?a$.$R $93,000$b$.$R $118,000$c$.$R $118,300$d$.$R $113,800$e$.$R $100,300$Q$13$: Assume the correct total contribution by Kahle is R$110000.$

Q$13$: Which one of the following alternatives represents the correct amount of goodwill in the accounting records of Mgungundlovu Plumbers after the admission of Kahle?a$.$R $134,300$b$.$R $142,600$c$.$R $69,800$d$.$R $252,600$e$.$R $252,000$

Q$14$: Assume the correct goodwill amount is R$124300.$ Which one of the following alternatives represents the correct amount of total equity in the accounting records of Mgungundlovu Plumbers after the admission of Kahle?a$.$R$415,700$b$.$R$540,000$c$.$R$530,000$d$.$R$531,700$e$.$R$558,300$