14. The post-closing trial balance of two peopricionships on Janwy 1, 2012, se presented below. Williams Company Cry Dr. Dr 5 14.000 $12.00 | Act 17.500 26.000 Alle fora $1,000 154,400 Inventory 26,500 IR 400 |Eeuipment) 45.000 29.000 Accumulate depreciation quipment 24,000 11.000 Notes able 18,000 15.000 Acorns payable 22,000 31.000 Willem, capital 30 Joncs, capital 24.00 STO,400 Williams and Judecade is for a partnerki Wije Compey, will the following agreed upon valuti financah nach | Wils Jess Company | Acetisahi $17.500 $26.000 Alwane for full 4500 4,000 Invey 28,000 20,000 |E 23,000 16,000 All cash will be transferred to partner, and the princip will come all the liabilities of the two proprichtips. Further, it is agreed that Williams will invest additional 55.000 in cal, and Jones will invest an additional $19,000 in cash Instructie (a) Prepare queste journal cmtrica to receed the transfer of cach propisip' and abilities to the partnership (1.5 Marka) (b) Journalise the additional cash investment by cach partner (1.5 Marka (c) Prepare a closified balance sheet fix the partnership on January 1, 2012. Marlo)