I need help on this question and how I can figure out kelleys capital, I put 40000, but it's wrong. thanks

Exercise 12-7 Journalizing partnership transactions LO P2 Check On March 1, Eckert and Kelley formed a partnership. Eckert contributed $72,000 cash and Kelley contributed land valued at $57600 and a building valued at $87,600. The partnership also took Kelley's $62,000 long-term note payable associated with the land and building. The partners agreed to share income as follows: Eckert gets an annual salary allowance of $31,000, both get an annual interest allowance of 10% of their initial capital investment, and any remaining income or loss is shared equally. On October 20, Eckert withdrew $29,000 cash and Kelley withdrew $22.000 cash. After adjusting and closing entries are made to the revenue and expense accounts at December 31, the income Summary account had a credit balance of $88,000 Required: 1a. & 1b. Prepare journal entries to record the partners' initial capital investments and their subsequent cash withdrawals 1c. Determine the partners' shares of income, and then prepare journal entries to close Income Summary and the partners' withdrawals accounts 2. Determine the balances of the partners' capital accounts as of December 31. Complete this question by entering your answers in the tabs below. Reg 1A and 1B Reg 1C Reg 2 Prepare journal entries to record the partners initial capital investments and their subsequent cash withdrawals. View transaction list View journal entry worksheet Saved Help Reg 1A and 1B Req 1C Reg 2 Determine the partners' shares of income, and then prepare journal entries to close Income Summary and the partners withdrawals accounts. (Enter all allowances as positive values. Enter losses as negative values.) Allocation of Partnership Income Eckert Kelley $ 31,000 5 0 Net Income Salary allowances Balance of income Interest allowances Balance of income Balance allocated equally Balance of income Shares of the partners Total 5 88.000 31.000 57,000 11200 7200 4,000 22,900 22.900 45,800 $ 61,100 $ 26,900 Debit Credit Date General Journal Record the entry to close the partners' withdrawals accounts Dec 31 Eckert, Capital 29,000 2. Determine the balances of the partners' capital accounts as of December 31 Complete this question by entering your answers in the tabs below. Req 1A and 1B Req 1C Req 2 Determine the balances of the partners' capital accounts as of December 31. Eckert Kelley ces Capital Account Balances Initial investment Withdrawals Share of income Ending balances