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Angela and Betty each own 50% of Hair Sensations, an incorporated salon business. They have decided to split the corporation into two. Angela will keep Hair Sensations, and Betty will start a new company, Hair and Nails by Betty. $50,000 in equipment, $5,000 in cash, and $14,000 in loans will be split equally between the two corporations. The split of assets and liabilities between the two corporations will close on December 31, 20X8.
Document this transaction using the split-off type D reorganization memorandum format.
Show or explain all calculations within the body of the submission document. This means that you must use formulas and links so that your thought process can be examined. Make good use of comments to convey your thought process as well.
Maintain a formal tone and support your analysis. Back up your discussion with research from scholarly sources 
Your analysis should be 3-4 pages in length not counting the title and reference pages
3 references
APA FORMAT

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