Accounting/Modeling Question

All,

Been a reader for a while, first time poster.

Having a bit of trouble understanding something in a model I'm working on. Made the numbers easy to follow. A client of ours wants to buy out his passive partner using debt. Simply, "Mr. A" wants to buy out "Mr. B". Mr. B owns 16.7% (1/6) of the company.

Assets: Cash - $2 AR - $2 PPE - $2

A = $6

L&E: AP - $1 Debt - $0 Mr. A Equity - $(2.5) Mr. B Equity - $(0.5) Retained Earnings - $2

L&E = $6

The negative Equity values are throwing me off. It should go: Assets = 0 change, Debt = $0.5 up, Equity = $0.5 down, no? Putting "Mr. B Equity" to 0 would be increasing the Equity side, thus increasing the L&E side (A side shouldn't move). What am I missing/overlooking?

Thanks in advance for the help. New to the game.

4 Comments
 

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