USA Journal entry for business purchase

kirby

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On the books of the C-Corp Business, the entries are:

DR CASH $20K
CR COMMON STOCK ,$20K>
(To record receipt of $20K from Accountant 1118 for 40% of the stock)

DR CASH $10K
CR Loans Payable to Shareholders <$10K>
(To record receipt of $10K from Accountant1118 which is a loan)

DR CASH $15K
CR Loans Payable to Shareholders <$15K>
(To record receipt of $15K from Original Shareholder which is a loan)

When the Company earns a profit - the profit is to be shared 60% to Original Owner and 40% to Accountant 1118

When the Company has enough cash to pay $20K to Accountant1118 as a loan TO him/her. AND assuming the $10K loan from Accountant 1118 was previously paid off - Entry is:

DR LOAN DUE FROM SHAREHOLDER - ACCOUNTANT1118 $20K
CR CASH <$20K>
(To record loan made from Company to Shareholder1118)
 

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