Bill Beck, Bruce Beck, and Barb Beck formed the BBB Partnership by making capital contributions of $85,500, $332,500, and $532,000, respectively. They predict annual partnership net income of $555,000 and are considering the following alternative plans of sharing income and loss: (a) equally; (b) in the ratio of their initial capital investments; or (c) salary allowances of $88,000 to Bill, $66,000 to Bruce, and $100,000 to Barb; interest allowances of 10% on their initial capital investments; and the balance shared as follows: 20% to Bill, 40% to Bruce, and 40% to Barb. Prepare a statement of partners equity showing the allocation of income to the partners assuming they agree to use plan (c), that income earned is $243,000, and that Bill, Bruce, and Barb withdraw $46,000, $60,000, and $76,000, respectively, at year-end. repare the December 31 journal entry to close Income Summary assuming they agree to use plan (c) and that net income is $243,000. Also close the withdrawals accounts