On April $1,2022,$ Guy Comeau and Amelie Lavoi formed a partnership in Ontario.

Comeau Lavoi

Contribution $$283,100$ cash $$200,000$ land

$$129,700$ building

Profit sharing $$176,400$ salary allowance

$5\%$ of original capital investments $5\%$ of original capital investments

$40\%$ of remaining $60\%$ of remaining

Cash withdrawal March $20,2023$ $$114,500$

Net Income during the year was $$548,800$ and was in the Income Summary account.

On April $1,2023$ Travis Roberts invested $$132,500$ and was admitted to the partnership for a $20\%$ interest in equity.

Required:

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

for April $012022$ Record the formation of partnership. for april $01,2022$