6) On January 1, 2021, Colleen and Naya formed a partnership with the agreement that the partners would split income equally. Colleen's initial investment consisted of cash of $5,000 and a building with a fair market value of $105,000. Naya's initial investment consisted of $110,000 cash. For 2021, the first year of operations, the net loss for the partnership was $18,000. During the first year, neither partner withdrew any money from the partnership. The partnership has a December 31 year end. On December 31 , 2022, Naya decided to withdraw from the business. During 2022 , business profit was $20,000 and Naya's cash withdrawals were $50,000. Upon her leaving the business at year end, Naya received $65,000 cash. Prepare a schedule to show the effect of these transactions on equity over the two years, 2021 and 2022, before Naya's decision to withdraw from the partnership. Also, prepare the journal entry to withdraw Naya from the business. What is Colleen's ending capital balance after Naya's withdrawal? (4 Marks)