Kayode, Akpan and Kachalla are in partnership. Their respective capital accounts had the following balances: N40,000, N50,000 and N70,000.
The partners agree to admit Wamo as a new partner with a one-fifth interest in the partnership capital in exchange for N50,000 cash. Wamo's equity in the resulting partnership is

A.

N32,000

B.

N40,000

C.

N42,000

D.

N50,000

Correct answer is D

Equity is the same as capital. This is funds paid into a business by investors in exchange for common or preferred stock.

50,000 is Wamo's equity contribution.