On June $1,2023,$ Jill Bow and Aisha Adams formed a partnership to open a gluten$-$free commercial bakery, contributing $$286,000$

cash and $$372,000$ of equipment, respectively. The partnership also assumed responsibility for a $$46,000$ note payable associated

with the equipment. The partners agreed to share profits as follows: Bow is to receive an annual salary allowance of $$156,000,$ both

are to receive an annual interest allowance of $5\%$ of their original capital investments, and any remaining profit or loss is to be shared

$\frac{40}{60}($to Bow and Adams, respectively$).$ On November $20,2023,$ Adams withdrew cash of $$106,000.$ At year$-$end, May $31,2024,$ the

Income Summary account had a credit balance of $$440,000.$ On June $1,2024,$ Peter Williams invested $$126,000$ and was admitted to

the partnership for a $20\%$ interest in equity.

Record the admission of Williams for a $20\%$ interest

$2.$ Calculate the balance in each partners capital account immediately after june $1,2024$

Bows capital

Aisha adam capital

Williams capital