Jonathan, Stuart, and Anna created BBJ, a website design partnership on January 1, 2023. Jonathan invested $20,000 cash and a computer worth $30,000. Stuart invested $60,000 cash and Anna invested $50,000 cash and graphic software and equipment worth $40,000. They agreed that each would get a 10% interest allowance on each partner's initial investment. The remainder of the profit was to be split based on the ratio of each partner's initial investment. On December 31,2023 the partnership's profit for the year is $225,000 and withdrawals at year end are $9,000 for Jonathan, $8,000 for Stuart and $7,000 for Anna. Required: Prepare a schedule showing the partnership capital allocations from January 1, 2023, to December 31, 2023. Prepare the journal entry for the initial partnership activity on January 1, 2023