Faith Busby and Jeremy Beatty started the B&B partnership on January $1,$ Year $1.$ The business acquired $$84,000$ cash from Busby and $$126,000$ from Beatty. During Year $1,$ the partnership earned $$65,300$ in cash revenues and paid $$35,250$ for cash expenses. Busby withdrew $$1,700$ cash from the business, and Beatty withdrew $$5,300$ cash. The net income was allocated to the capital accounts of the two partners in proportion to the amounts of their original investments in the business.