Amber Wigman, Jean Tidd, and Oscar Wade decide to form a T-shirt design partnership. Wigman figures this T-shirt design business will help her other company, Happy Camper Company, with any T-shirt design needs. Additionally. Tidd and Wade have connections with many companies, and can expand and grow this new partnership. Each of the three partners contributes $26,000 cash to start up the WTW partnership. They agree to share profits in two steps. First, Tidd will receive $8,000 and Wade will receive $12,000 because they will do most of the graphic design work. Any remaining profits or losses will be shared 1:23 for Wigman, Tidd, and Wade. The business starts on January 1, 2021. On December 31, 2021, the business posted a loss of $13,000 Wigman decides to withdraw from the partnership on December 31, 2021. Tidd and Wade agree to give Wigman $4.900 for her equity interest