The third question: Ghassan, Nael and Ghaith are partners in a solidarity company who share profits and losses in a ratio of 6:4:2 respectively. On 1/1/2020, their capital balances amounted to 15,000 dinars, 25,000 dinars, and 5,000 dinars, respectively. On this date, the partner Ghassan decided to withdraw from the company, as the companys assets were re-estimated to show them at their fair market value. As a result of the assessment, it was found that the fair market value of the lands owned by the company exceeds its book value by 6,000 dinars, and there is a need to make a provision for doubtful debts by 1,500 dinars. . The asset values have been adjusted to reflect their fair values. The withdrawing partner, Ghassan, handed over 5,000 dinars in cash from the company. It was agreed that, as part of his share in the company, a car owned by the company would be transferred to him, with a value of 7,000 dinars. As for the remaining amount, it was agreed to pay it after six months, from the personal funds of the two partners, Nael and Ghaith, according to the ratios of distributing profits and losses. Required: (5 marks) 1. Proof of the above in the company's books 2. Preparing the budget for the company after partner Ghassan's withdrawal

Fourth question, b, and c are partners in a partnership company and on 7/11/2019 it was decided to withdraw Partner A. The capital on 7/11/2019 was as follows: A capital of 15,000 dinars A capital of 12,000 dinars Capital c 8,000 dinars

They share profits and losses in a ratio of 2:4:4, respectively, and it was decided to pay Partner A 18,000 dinars from the company's funds in return for his share in the company. It is required to prove the partners withdrawal restrictions in the company by: A- Proof of goodwill in full. b- Proof of goodwill in part.