Accounting JAMB

The balance of profit and loss account will be?

Jumoke and Kunle have an original investment of N25,000 and N15,000 respectively in a partnership. The articles of partnership provides 3% interest on capital and salaries of N1,500 and N1,000 respectively for the partners. The profits and losses are to be shared in the ratio 3:2.
Miscellaneous expenses of N2,500 were incurred with gross profit of N6,500 during the financial year.

A. N4,000
B. N2,800
C. N1,500
D. 300

Correct Answer:

Option A – N4,000

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