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The partners share profits and losses in the ratio of 4:2:4. On July 1, 2010, Diaz asked to be allowed to  withdraw from the partnership. The partners decided to close the books as of these date so as to  determine the capital interest of Diaz. Profit for 6 months ended amounted P60,000 while drawings of  Dy, David and Diaz amount to P6,000 , P8,000 and P4,000, respectively. Profits and losses are to be  shared equally after the retirement of Diaz. 

1. What are the journal entries to be prepared for the retirement of Diaz? 

3. Assumption: If Diaz decided to sale his interest to Taki for P150,000.00 what is the journal entry  for the sale of interest? 

4. Assuming the Sale of interest to the continuing partners. Diaz sold his interest to Dy and David  for P90,000; the interest being divided equally by the remaining partners. Profits and losses  after the retirement of Diaz will be divided equally, what is the journal entry for the sale of  interest?



Considered the reaction:












3 NaOH(aq)+ FeCI3(s) →3 NaCI (aq) + Fe(OH)3 (s)












(molar mass: Fe(OH)3=106.84 g/mole; FeCI3=162.19 g/mol





2) what volume of 1.6M NaOH will react with 33.0g of FeCI3




3. What is the concentration of 22.50 mL of NaOH if this was neutralized with 20.50 mL of 0.150 M HCI in the following reaction

32. An air-conditioning system is used to maintain a house at 65oF when the temperature outside is 85oF. The house is gaining heat through the walls and windows at a rate of 1250 Btu/min, and the heat generation rate within the house from people, lights, and appliances amounts to 350 Btu/min. Determine the minimum power input required for this air-conditioning system. A


31. A pressure difference of 500 Pa is available to force 20oC air through a circular sheet-metal duct 450 mm in diameter and 30 m long. At 20oC, p = 1.204 kg/m3 and take friction factor, f = 0.016. Determine the velocity.


30. Compute the pressure drop of 35oC air flowing with a mean velocity of 7 m/s in a circular sheet-metal duct 450 mm in diameter and 25 m long. Use a friction factor, f = 0.04, and Pair = 1.3799 kg/m3.


Describe the metal-chelating antioxidant activity of quercetin. 


29. A coil has an inlet temperature of 70oF and outlet of 80oF. If the mean temperature of the coil is 120oF, find the bypass factor of the coil.


28. Compute the specific volume of an air-vapor mixture in cubic meters pre kilogram of dry air when the following conditions prevail : t = 45oC, w = 0.015 kg/kg, and Pt = 100 kPa.


27. A classroom that normally contains 40 people is to be air-conditioned with window air-conditioning units of 5 KW cooling capacity. A person at rest may be assumed to dissipate heat at a rate of about 360 KJ/hr. There are 10 light bulbs in the room, each with a rating of 100 watts. The rate of heat transfer to the classroom through the walls and the windows is estimated to be 15,000 KJ/hr. If the room air is to be maintained at a constant temperature of 21oC, determine the number of window air-conditioning units required.


26. An auditorium seating 1600 people is to be maintained at 80oF dry bulb and 65oF wet bulb temperature

when outdoor air is at 91oF dry bulb and 75oF wet bulb. Solar heat load is 120,000 Btu/hr and supply air is

at 60oF, determine the amount of supply air. (Use sensible heat load of 225 Btu/hr per person).


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