please answer all the questions immediately thankyou

12 A partnership has the following characteristics, except * (1 Point) Co-ownership of all present property Mutual agency All are characteristics of partnership Voluntary agreement 14 Which of the following statements is correct? * (1 Point) Any salary allowances stipulated in the partnership agreement are considered if profit is sufficient to cover such allowances. Partnership profit or loss is shared equally, unless the partnership contract specifically indicates the manner in which profit or loss is to be divided. The different kinds of partners in accordance ccordance to their capital contribution will always share in the profits. Bonus is given regardless there is a profit ora loss. 15 * A partnership contract is required to be in writing (1 Point) when movable property is contributed only when movable property or partnership capital is at least P 3.000 when immovable property or a real rights are contributed or partnership capital is at least P 3,000 when immovable property or a real rights are contributed and partnership capital is at least P 3.000 19 The Blue and Gold partnership agreement provides for Blue to receive a 30% bonus on profits before the bonus. Remaining profits and losses are divided between Blue and Gold in the ratio of 2:3, respectively. Which partner has a greater advantage when the partnership has a profit or when it has a loss? * (1 Point) Profit - Blue Loss - Gold Profit - Blue Loss - Blue Profit - Gold: Loss - Blue Profit - Gold: Loss - Gold 26 In a partnership, partners' salaries are considered a (1 Point) Liability A loss An expense of the business An allocation of profits and losses