1. Ardsley and Boris started the AB Partnership on January 1st. Ardsley contributed $100,000 and Boris contributed $200,000. Prepare the appropriate Journal entry. 2. Cally and Dermot started the CD Partnership on January 1st. Cally contributed a truck with a fair market value of $50,000 and Dermot contributed $70,000 in cash. Prepare the appropriate journal entry 3. Ella and Fanny are 50%-50% partners in EF partnership. The partnership had net income of $500,000 for the year ending 12-31-20. Prepare the appropriate journal entry to close the income summary to the partners' capital accounts