Answers
| Jones | King | Lane | Total | |
| Partnership Profit | $88,000 | |||
| Bonus to Jones | $22,000 | ($22,000) | ||
| Interest on Capital | $24,000 | $48,000 | $72,000 | ($144,000) |
| Total Loss of Partnership | ($78,000) | |||
| Loss Allocated to Partners | ($26,000) | ($26,000) | ($26,000) | $78,000 |
| Income Assigned to each partner | $20,000 | $22,000 | $46,000 | $88,000 |
| Income Assignment | |
| Jones | $20,000 |
| King | $22,000 |
| Lane | $46,000 |
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