Sole traders agreeing to form a partnership Rajiv and Sharla are sole

Sole traders agreeing to form a partnership Rajiv and Sharla are sole traders. They have agreed to form a partnership that will start trading on 1 May 2014.

The statements of financial position of each business are shown below.

It was agreed that all the assets and liabilities of each business should be transferred to the new partnership, which would begin trading on 1 May 2014.

Prepare:

a. A journal entry to record Rajiv’s contribution to the partnership on 1 May 2014

b. A journal entry to record Sherla’s contribution to the partnership on 1 May 2014

c. The opening statement of financial position of the new partnership on 1 May 2014.

 

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