Three funds of the Leukemia Foundation, a nonprofit welfare organization, began an investment pool on January 1, 2026. The costs and fair market values on this date were as follows:

During 2026, the investment pool reinvested $20,000 in realized gains and received interest of $15,000 and dividends of $10,000. Interest and dividend income was distributed to the respective funds. The Plant Fund withdrew from the investment pool on December 31, 2026, when the total current market value was $540,000. It distributed securities in the amount of its percentage share. On January 3, 2027, the Fargot Annuity Fund entered the investment pool with investments 2027 $100,000 and having a current market value of $117,600. During 2027 the pool received interest of $25,000 and dividends of $15,000, which were distributed to the participating funds. Realized gains of $30,000 were reinvested in the pool.

Required:
A. Calculate the equity percentages of the contributing funds in the investment pool at January 1, 2026, and at January 3, 2027
B. Using the format shown below, prepare entries necessary on the records of the funds that contributed securities to the investment pool to account for the earnings of the investment pool in 2026 and 2027.

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Restricted fund Lambert endowment fund Plant fund Total Cost $55,000 215,000 200,000 $470,000 Market Value $70,000 210,000 220,000 $500,000