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

Comeau Lavoi

Contribution $$283,100$ cash $$216,000$ land

$$144,900$ building

Profit sharing $$174,700$ salary allowance

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

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

Cash withdrawal March $20,2023$ $$107,400$

Net Income during the year was $$593,600$ and was in the Income Summary account.

On April $1,2023$ Travis Roberts invested $$135,200$ and was admitted to the partnership for a $20\%$ interest in equity.

Required:

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

a$.$ April $1,2022$ Record the formation of partnership.

b$.$ March $20,2023$ Record the withdrawal by partner.

c$.$ March $31,2023$ Record the closing of profit to capital.

d$.$ April $1,2023$ Record the admission of Travis Roberts for a $20\%$ interest.

$2.$ Calculate the balance in each partner$$s capital account immediately after the April $1,2023,$ entry.