At the end of piecemeal distribution, Tikus Capital will be distributed to its partners according to their profit sharing ratio. The process of piecemeal distribution involves distributing the remaining capital to the partners after all liabilities have been settled. This is done in a systematic manner to ensure fair distribution among the partners.

1. Calculation of Profit Sharing Ratio:
Before the distribution of Tikus Capital, the profit sharing ratio among the partners needs to be determined. This ratio is usually based on the terms agreed upon in the partnership agreement. It can be based on capital contributions, effort, or any other agreed-upon criteria.

2. Settlement of Liabilities:
Before distributing the capital, all liabilities of the partnership need to be settled. This includes paying off any outstanding debts, loans, or other obligations. The remaining capital after settling the liabilities is then available for distribution.

3. Distribution of Tikus Capital:
Once the liabilities have been settled, the remaining capital is distributed among the partners according to their profit sharing ratio. The partners receive their share of the capital based on their respective ownership in the partnership.

4. Adjustment of Capital Accounts:
After the distribution of Tikus Capital, the partners' capital accounts are adjusted to reflect the changes. The capital accounts are updated by adding the distributed capital to the partners' capital balances. This ensures that the partners' capital accounts accurately reflect their ownership in the partnership.

5. Recording the Distribution:
The distribution of Tikus Capital is recorded in the partnership's books of accounts. The capital accounts of the partners are updated, and any necessary journal entries are made to reflect the distribution and adjustment of capital accounts.

6. Impact on Partners' Capital Balances:
The distribution of Tikus Capital affects the partners' capital balances. Each partner's capital balance increases or decreases based on their share of the distributed capital. The capital balances represent the partners' ownership in the partnership and are important for determining their share of profits and losses in future periods.

7. Conclusion:
At the end of piecemeal distribution, Tikus Capital is distributed among the partners according to their profit sharing ratio. This ensures a fair and equitable distribution of the remaining capital after settling all liabilities. The distribution is recorded in the partnership's books, and the partners' capital accounts are adjusted accordingly. The distribution has an impact on the partners' capital balances, reflecting their ownership in the partnership.