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At the end of its first year of operations, on December 31, 2024, Sunland Partners' accounts show the following: The capital balance represents each partner's initial capital investment. No closing entries for profit (loss) or drawings have been recorded as yet. (a) Journalize the entries to record the division of profit for the year ended December 31,2024 , under each of the following independent assumptions: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) 1. Profit is $28,200. Income is shared 6:3:1. 2. Profit is $37,600. Anderson and White are given salary allowances of $14,100 and $9,400, respectively. The remainder is shared equally. 3. Profit is $37,600. Each partner is allowed interest of 10% on beginning capital balances. Moore, Anderson, and White are given salary allowances of $14,100,$9,400, and $11,280, respectively. The remainder is shared in a ratio of 5:3:2. Date Account Titles Debit Credit (1) Dec. 31 (2) Dec. 31 (3) Dec. 31 Prepare a statement of partners' equity for the year under assumption (2) in part (a) above. (List items that increase partner's equity first.)