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Problem 1-15 points Alina, Morales, and Lydia contribute the following assets to begin partnership operations: Alina $450,000 457,000 Morales $295,000 Lydia $105,000 Cash Inventory Plant Assets 29.000 350,000 100,000 Accounts Payable 44.000 40,000 Notes Payable 250.000 Record the journal entry to establish the assets and owners' equity of the AML Association Partnership Problem 2-30 points M3M partnership started the liquidation process in April. The partners closed the books and presented the following balance Cash $18,000 Accounts Receivables $80,000 Inventory $50,000 Plant Assets - net $104,000 Liabilities $80,000 Maribel Capital $32.000 Morales, Capital $60,000 Mary, Capital $80,000 Interest of Partners: Maribel -25%, Morales -30% and Mary -45% The partners agreed that each could wait to receive cash until the liquidation is completed. The following events take place during the liquidation 1. 2. The inventory is sold for $45,000 Plant assets are sold for $105,000 Accounts receivables, collected 80% The liabilities are fully paid. Liquidation expenses of $3,000 are incurred. All remaining assets are distributed to the partners. S. 6. REQUIRED: Complete the partnership's Statement Liquidation