Mo$,$ Lu$,$ and Barb formed the MLB Partnership by making investments of $$73,800,$ $$287,000,$ and $$459,200,$ respectively. They predict annual partnership net income of $$487,500$ 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 $$82,800$ to Mo$,$ $$62,100$ to Lu$,$ and $$93,500$ 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.

$2.$ Prepare a statement of partners$$ equity showing the allocation of income to the partners assuming they agree to use plan $($c$),$ that income earned is $$487,500$; and that Mo$,$ Lu$,$ and Barb withdraw $$38,100,$ $$52,100,$ and $$68,100,$ respectively, at year$-$end.

Note: Do not round intermediate calculations. Enter all allowances as positive values. Enter losses as negative values.