At September 30, 2021, C. Saber and J. Wong, the two partners of City Landscaping, had capital account balances of $25,000 each. D. Walker joined the partnership on September 30, 2021 and received a 1/3 interest in the partnership in exchange for a capital contribution of $40,000. For the year ended September 30, 2022, City Landscaping had profit of $126,000, which is allocated equally to the three partners. Withdrawals during the year were $18,000 each by Saber and Wong, and $14,000 by Walker. Instructions

a)	Record the transaction on September 30, 2021 admitting Walker into the partnership.

b)	Calculate the balance of each partner's capital account after the transaction.

c)	Prepare the statement of partners' equity for the year ended September 20, 2022.