January $1,2021,$ Jack and Maya formed a partnership, JM Co$.$ with the agreement that the partners would split income equally. Jack's initial investment consisted of cash of $$5,000$ and a building with a fair market value of $$105,000.$ Maya's initial investment consisted of $$110,000$ cash. For $2021,$ the first year of operations, the net loss for the partnership was $$18,000.$ During the first year, neither partner withdrew any money from the partnership. The partnership has a December $31$ year end. On December $31,2022,$ Maya decided to withdraw from the business. During $2022,$ business profit was $$20,000$ and Maya's cash withdrawals were $$50,000.$ Upon her leaving the business at year end, Maya received $$65,000$ cash. Prepare journal entries to record:a$.$ Formation of the partnership. $)$b$.$ The loss for $2021.)$c$.$ Mayas withdrawal from the partnership.