Questions 6 through&are besed on the folouing:

A B and C have capital balances of 112,000, P130,000 and P58,000, respectively, and share proft in the ratio 3:2:1. D invest cash in the partnership for e one-fourth nterest.

6. Assume D receies a one-fourth interest In the ssets o the partnership, which includes credit for 25,000 of goodwll that is recognlzed upon admssion. How much cash D inest?

a. 100,000

b.75,000

C. 125,000

d.50,000

7. Assume D receives a one-fourth interest in the assets of the partnership and is cedited with 20,000 of the bonus from the old partners that is recognized upon D's admission. How much cash D invest?

a. 73,333

b. 100,000

C. 93,333

d.80,000

8. Assume D receives a one-fourth interest in the assets of the partnership and B is credited with P5,000 of the bonus from D, how much cash D invest?

a. 115.000

b.105,000

c. 160,000

D. 120,000