Liam and Katano formed a partnership to open a sushi restaurant by investing $$106,000$ and $$116,000,$ respectively. They agreed to share profit based on an allocation to Liam of an annual salary allowance of $$161,000,$ interest allowance to both Liam and Katano equal to $12\%$ of their beginning$-$of$-$year capital balance, and any balance based on a $1$:$3$ ratio, respectively. At the end of their first year, December $31,2023,$ the Income Summary had a credit balance of $$41,000.$ Liam withdrew $$18,000$ during the year and Katano $$35,000.$

Required:

$1.$ Determine each partner$$s share if the first$-$year profit was $$41,000.$ Prepare the entry to close the Income Summary on December $31,2023.($Leave no cell blank. Enter $"0"$ when the answer is zero. Negative answers should be indicated by a minus sign.$)$

$2.$ Calculate the balance in each partner$$s capital account at the end of their first year. $($Negative answers $($i$.$e$.$ debit account balances$)$ should be indicated by a minus sign.$)$