$]$Mo$,$ Lu$,$ and Barb formed the MLB Partnership by making investments of $$77,400,$ $$301,000,$ and $$481,600,$ respectively. They predict annual partnership net income of $$508,500$ and are considering the following alternative plans of sharing income and loss: $($a$)$ equally; $($b$)$ in the ratio of their initial capital investments; or $($c$)$ salary allowances of $$84,400$ to Mo$,$ $$63,300$ to Lu$,$ and $$95,500$ to Barb; interest allowances of $10\%$ on their initial capital investments; and the remaining balance shared as follows: $20\%$ to Mo$,40\%$ to Lu$,$ and $40\%$ to Barb$\mathrm{.}2.$ Prepare a statement of partners equity showing the allocation of income to the partners assuming they agree to use plan $($c$),$ that income earned is $$508,500$; and that Mo$,$ Lu$,$ and Barb withdraw $$40,500,$ $$54,500,$ and $$70,500,$ respectively, at year$-$end