Intermedia, LLC, has three members: WYXT Partners, Lindsey Wilson, and Daily Sun Newspaper, LLC. On January 1, 2014, the three members had equity of $325,000, $80,000, and $195,000, respectively. WYXT Partners contributed an additional $80,000 to Intermedia, LLC, on June 1, 2014. Lindsey Wilson received an annual salary allowance of $188,500 during 2014. The members' equity accounts are also credited with 12% interest on each member's January 1 capital balance. Any remaining income is to be shared in the ratio of 4:3:3 among the three members. The net income for Intermedia, LLC, for 2014 was $480,000. Amounts equal to the salary and interest allowances were withdrawn by the members. A- Determine the division of income among the three members. If an amount box does not require an entry, leave it blank. B- Prepare the journal entries to close the (1) net income and (2) withdrawals to the individual member equity accounts. For a compound entry, if an amount box does not require an entry, leave it blank C- Prepare a statement of members' equity for 2014.