Anne and Del started their partnership tailoring business on $04$ March $2022.$ The total value invested by both the partners are as follows: SupermanBatmanCash$$53,000$$$50,100$Accounts Receivables$7,0003,000$Raw Material Supplies$10,0000$Equipment$12,50030,000$Computer$1,2002,000$Land$111,000250,000$Accounts Payable$31,0007,000$Mortgage payables$11,0008,000$ During the year, Anne withdrawn $$8,000$ and Del made a withdrawal of $$4,000.$ The net profit for the year stands to $$118,000$ and is to be distributed among the partners based on their contribution.Requirements:$1.$ Prepare journal entries for recording the investments by both the partners$\mathrm{.}2.$ Journalize the withdrawals for both partners$\mathrm{.}3.$ Close the income summary and drawing accounts with T accounts and closing entries