On April $1,2019,$ Guy Comeau and Amelie Lavoi formed a partnership in Ontario.

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$$Comeau$$Lavoi$$Contribution$$309,900$ cash$$$$186,000$ land$$$$142,100$ building$$Profit sharing$$159,600$ salary allowance$5\%$of$$original capital$$investments$5\%$of$$original capital$$investments$40\%$of$$remaining$60\%$of$$remaining$$Cash$$withdrawal$$March$20,2020$$$120,400$

Net Income during the year was $$616,000$ and was in the Income Summary account.

On April $1,2020$ Travis Roberts invested $$144,900$ and was admitted to the partnership for a $20\%$ interest in equity.

Required:

$1.$Prepare journal entries for the following dates.

a$.$April $1,2019$

b$.$March $20,2020$

c$.$March $31,2020$

d$.$April $1,2020$

$2.$Calculate the balance in each partner$$s capital account immediately after the April $1,2020,$ entry.