1.

J S H
50% 30% 20%
48,000 72,000 70,000
(60,000) (36,000) (24,000) (120,000)
(12,000) 36,000 46,000
(7,200) (4,800)
28,800 41,200

2.
A B
60% 40%
30,000 20,000
(79,100) (65,245) Receivable from
62,275 70,695 Loan to
13,175 25,450 38,625
12,825 8,550 21,375
26,000 34,000

3.
K L M
50% 25% 25%
88,000 62,000 56,000
(55,000) (27,500) (27,500) (110,000)
(2,000) (1,000) (1,000) (4,000)
(1,600) (800) (800) (3,200)
29,400 32,700 26,700

4.
A B C
50% 30% 20%
80,000 90,000 70,000
(65,000) (39,000) (26,000) (130,000)
15,000 51,000 44,000

5.
A B C D
14% 19% 29% 38% 100%
1,000 25,000 25,000 9,000 60,000
(5,429) (7,238) (10,857) (14,476) (38,000)
(4,429) 17,762 14,143 (5,476)
(3,962) (5,943) (9,905)
13,800 8,200 22,000