(b) On March 2, 2023, Zoe Robinson, Karen Garcia, and Veronica Lee start a partnership to operate a personal coaching and lifestyle consulting practice for professional women. Zoe will focus on work-life balance issues, Karen on matters of style, and Veronica on health and fitness. They sign a partnership agreement to split profits in a 3:2:3 ratio for Zoe, Karen, and Veronica, respectively. The following are the transactions for Ivanhoe Personal Coaching: Prepare the partners' equity section of the balance sheet after Dela is admitted to the partnership. IVANHOE PERSONAL COACHING Balance Sheet (Partial) 2023 Mar. 2 The partners contribute assets to the partnership at the following agreed amounts: eTextbook and Media Save for Later $ $ Dec. 20 Attempts: 0 of 1 used Submit Answer Z. Robinson K. Garcia V. Lee Cash $18,000 $12,000 $24,000 Furniture 20,400 Equipment 21,600 15,600 Total $39,600 $32,400 $39,600 They also agree that the partnership will assume responsibility for Karen's note payable of $6,000. Zoe, Karen, and Veronica each withdraw $36,000 cash as a "year-end bonus." No other withdrawals were made during the year. 31 Total profit for 2023 was $132,000. 2024 Jan. 5 Zoe and Veronica approve Karen's request to withdraw from the partnership for personal reasons. They agree to pay Karen $18,000 cash from the partnership. Zoe and Veronica agree to change their profit-sharing ratio to 4:5, respectively. 6 Dec. 20 Zoe and Veronica withdraw $51,300 and $54,000 cash, respectively, from the partnership. 31 Total profit for 2024 was $148,500. 2025 Jan. 4 Zoe and Veronica agree to admit Dela Hall to the partnership. Dela will focus on providing training in organizational skills to clients. Dela invests $37,200 cash for 25% ownership of the partnership.