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Craig Roberts purchased one half of Enni Leightons interest in the Vale and Leighton partnership for $33.750. Prior to th e
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Answer #1
A Land (142,260-78,830) 63,430
Tony Vale capital (63430/2) 31,715
Ennis Leighton capital 31,715
B Ennis Leighton capital 31,098
Craig Roberts capital 31,098
(31715+30480)/2

Note : I have rounded some numbers. Comment if you face any issues

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