Current Attempt in ProgressOn November $15$ of the current year, the account balances in Blossom Partnership were Cash $$9,900$; Land $$18,000$; D$.$ Johnson, Capital $$13,500$; V$.$ Jone, Capital $$10,800$; and B$.$ Denner, Capital $$3,600.$ The three partners share profit and losses equally. The land is sold for $$12,600$ cash.