march 1, 2023 the partners contributes assets of RAD-44800, TAD-36720, and LAD 44880. They also agree that the partnership will assume responsibility for TAD note payable of 6800, DEC2- RAD, TAD, and LAD each withdraw 40800 cash as a year-end bonus " No other withdraws were made during the year. DEC 31. Total profit for 2023 was 149600. Record the above transaction for the profit recgnized each year. calculate how it is to be allocated and record the closing of the Income Summary Accounts