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G. Howard and Ivan are partners with capital balances of P300,000 and P250,000 sharing profits and losses 3:1 respectively. They agreed to admit Jasper as partner. Jasper invests P150,000 for a 40% interest in the firm. Howard and Ivan transfer part of their capital to Jasper as a bonus. 14. What would be the capital balances of the partners after Jasper's admission? H. Cordova and Decena are partners who share profits and losses equally. The capital accounts of Cordova and Decena are P90,000 and P60,000, respectively. Eleria desires to join the firm and invested P70,000 for a 44 interest in the capital of the firm. 15. What should be the balances in the capital accounts of Cordova and Decena after Eleria's admission? 1. On July 1, 2021, the statement of financial position for the partnership of Karl, Lester and Miles together with their respective profit and loss ratio were as follows: Assets, at cost P1.800.000 Karl, Loan Karl, Capital (20%) Lester, Capital (20%) Miles, Capital (60%) P 90,000 420,000 390,000 900.000 P1.800.000 Karl died. The partnership would settle his interest with his heirs. By mutual agreement, the assets are to be adjusted to their fair market value of P2,160,000 at July 1, 2021. It was agreed that the partnership would pay Karl's heirs P650,000 cash for his interest, including Karl's loan which is to be repaid in full. 16. After settlement with Karl's heirs, what would be the respective capital balances of Lester and Miles