Xun, Yue and Zhuo have interests in XYZ Partnership. Partnership income for the year is $600,000. The partnership agreement specifies that Xun is to receive an annual salary of $200,000, Yue is to receive an annual salary of $250,000, and Zhuo is to receive an annual salary of $100,000. Any remaining income or loss is to be divided between the three partners in a 2:1:1 ratio. Salaries are to be fully implemented. Partnership income allocated to Zhuo is: Select one: a. $112.500 b. $127,500 c. $120,000 d. $126,000 The capital balances of the DEF Partnership are as follows: The partners' income sharing ratio is: Danielson, 25\%; Eklund, 45\%; Forsberg, 30%. Gustafson joins the partnership by contributing $140,000 to the partnership for a 20% interest in partnership capital. Assume the partnership's identifiable net assets are carried at amounts approximating fair value. If the bonus method is used, Danielson's capital balance after the admission of Gustafson is: Select one: a. $185.400 b. $186.750 c. $186.000 d. $179,250 A U.S. company purchases a 3-month certificate of deposit from a Singapore bank at its face value of $100,000 on December 1,2023 . when the spot rate is $0.72/5$. The certificate pays interest at an annual rate of 3 percent. On December 31 , the company's year-end, the spot rate is $0.70/S$. On March 1 , when the spot rate is $0.66/S$, the certificate of deposit matures, and the company receives principal and interest of $100,750. At what amount does the company report the principal amount of its notes receivable at December 31,2023 ? Select one: a. $66,000 b. $100,000 c. $70.000 d. $72.000