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D is corrent.  Abel is to receive 5% interest on the weighted-average capital balance.  The weighted-average capital balance and interest are calculated as follows:

Beginning capital $100,000 × 3/12 = $   25,000 Withdrawal of $30,000 $70,000 × 2/12 =  $   11,667 Contribution of $50,000 $120,000 × 7/12 = $   70,000     Weighted-average balance   $ 106,667     Interest rate              5%     Interest   $     5,333

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A is incorrect because Abel had a capital balance throughout the year. Abel is to receive 5% interest on the weighted-average capital balance.  The weighted-average capital balance and interest are calculated as follows:

Beginning capital $100,000 × 3/12 = $   25,000 Withdrawal of $30,000 $70,000 × 2/12 =  $   11,667 Contribution of $50,000 $120,000 × 7/12 = $   70,000     Weighted-average balance   $ 106,667     Interest rate              5%     Interest   $     5,333

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B is incorrect because Abel is to receive interest on the weighted-average capital balance, not the beginning balance ($100,000 x 5% = $5,000). Abel is to receive 5% interest on the weighted-average capital balance.  The weighted-average capital balance and interest are calculated as follows:

Beginning capital $100,000 × 3/12 = $   25,000 Withdrawal of $30,000 $70,000 × 2/12 =  $   11,667 Contribution of $50,000 $120,000 × 7/12 = $   70,000     Weighted-average balance   $ 106,667     Interest rate              5%     Interest   $     5,333

C is incorrect because Abel is to receive interest on the weighted-average capital balance, not the average capital balance [($100,000+$120,000)/2 = $110,000 x 5% = $5,500]. Abel is to receive 5% interest on the weighted-average capital balance.  The weighted-average capital balance and interest are calculated as follows:

Beginning capital $100,000 × 3/12 = $   25,000 Withdrawal of $30,000 $70,000 × 2/12 =  $   11,667 Contribution of $50,000 $120,000 × 7/12 = $   70,000     Weighted-average balance   $ 106,667     Interest rate              5%     Interest   $     5,333

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