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| Alice and Bertrand start a partnership on 1 July 2009, making up accounts to 31 December each year. On 1 May 2011, Charles joins the partnership. On 1 November 2012, Charles leaves. On 1 January 2013, Deborah joins. Required: Allocate the trade profit to each partner for the period from 1 July 2009 to 31 December 2013 and adjust the allocation for tax purpose concerning the following information: 1) for the year ended 31 January 2010,salary for Alice and Bertrand is 3,000 and 4,500 respectively;their profit sharing ratio is 3:2; 2) for the period before Charles joins in ,salary for Alice and Bertrand is 3,000 and 4,500 respectively;their profit sharing ratio is 4:1 3) for the period of 1 May 2011 to 31 October 2012, salary for Alice Bertrand and Charles is 2,400,3,600 and 1,800 respectively;their profit sharing ratio is 2:2:1; 4) for the period of 1 November 2011 to 31 December 2012,salary for Alice and Bertrand is 1,500 and 2,700 respectively;their profit sharing ratio is 3:2; 5) After 1 January 2013, salary for Alice Bertrand and Deborah is 1,500 and 2,700 and 600 respectively;their profit sharing ratio is 3:1:1; |