Amber Wilson, Jean Turner, and Oscar White decide to form a T-shirt design partnership. Wilson figures this T-shirt design business will help her other company, Canyon Canoe Company, with any other T-shirt design needs. Additionally, Turner and White have connections with many companies and can expand and grow this new partnership. Each of the three partners contributes 12,000 cash to start up the WTW partnership. They agree to share profits in two steps. First, Turner will receive 11,000 and white will receive 16,000 because they will do most of the graphic design work. Any remaining profits will or losses will be shared 1:2:3 for Wilson, Turner, and White. The business starts on January 1, 2021. On December 31, 2021, the business posted a loss of 12,000. Wilson decides to withdraw from the partnership on December 31, 2021. Turner and White agree to give Wilson 4,000 for her equity interest.

4. Calculate the ending balances in Turner's and Whites capital accounts