The statement of members€™ equity for Aztec Mines, LLC, is as follows:

a. What was the income-sharing ratio in 2005?
b. What was the income-sharing ratio in 2006?
c. Do the member withdrawals in 2006 match the income-sharing ratios for the three members? Why or why not?
d. How much cash did Jason Fields contribute to Aztec Mines, LLC, for his interest?
e. Why do the member equity accounts of Golden Properties, LLC, and Aztec Holdings, Ltd., have negative entries for Jason Fields€™ contribution?
f. What percentage interest of Aztec Mines did Jason Fieldsacquire?

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Aztec Mines, LLC Statement of Members Equity For the Years Ended December 31, 2005 and 2006 Jason Golden Aztec Holdings, Fields, Total Properties, LLC, Ltd., Member Member Members Member Equity Equity Equity Equity $420,000 75,000 $495,000 Members' equity, January 1, 2005 Net income Members' equity, December 31, 2005 Member contribution (reduction) Net income Less member withdrawals Members' equity, December 31, 2006 $290,000 710,000 125,000 50,000 $340,000 S 835,000 (12,000) $203,750 183,750 66,800 334,000 (50,000 130,000) $595,320 $220,550 $1,222,750 (8,000) 106,880 (32,000) $406,880 160,320 (48,000)