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ce Black X 4 Myt x Myx My FA 2 Ceng X @ Mail X AM Hom X P Jenni X Hom x |+ w.com/ilm/takeAssignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator=&inprogress=false The capital accounts of Heidi and Moss have balances of $90,000 and $65,000, respectively, on January 1, the beginning of the current fiscal year. On April 10, Heidi invested an additional $8,000. During the year, Heidi and Moss withdrew $40,000 and $32,000, respectively. Revenues were $540,000 and expenses were $420,000 for the year. The articles of partnership make no reference to the division of net income. Required: 1. Prepare a statement of partners' equity for the partnership of Heidi and Moss. If an amount box does not require an entry, leave it blank. Enter all amounts as positive numbers. Heidi and Moss Statement of Partners' Equity For the Year Ended December 31 Heidi Moss Total 2. journalize the Entries to: a. Close the revenue and expenses account. b. Close the drawing accounts. ( Previous 1047 AM O hp pit se 144 EX f4 % & $ 5 8 4 6ce x / Black X My t X 2 MyF X | My F Ceng x @ Mail X LW Hom x P Jenn x Hom X enow.com/ilm/takeAssignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator=&inprogress=false Gavin invested $45,000 in the Jason and Kelly Partnership for ownership equity of $45,000. Prior to the investment, land was revalued to a market value of $320,000 from a book value of $200,000. Jason and Kelly share net income in a 1:2 ratio. a. Provide the journal entry for the revaluation of land. If an amount box does not require an entry, leave it blank. b. Provide the journal entry to admit Gavin. 2/10/4022 hp Port so & $ % 3 4 5 6 7 8 19