Martha Wheaton, Bess Chen, and Sam Smith were partners in an urban Calgary tea shop called Wake and showed the following account balances as of December $31,2023$ :

$\backslash$table$[[,$Cash,Building,$\backslash$table$[[$Accum$.],[$Deprec$.],[$Building$]],$Land,$\backslash$table$[[$Accounts$],[$Payable$]],\backslash$table$[[$Martha$],[$Wheaton$,],[$Capital$]],\backslash$table$[[$Bess$],[$Chen$,],[$Capital$]],\backslash$table$[[$Sam$],[$Smith$,],[$Capital$]]],[\backslash$table$[[$Account balances December $31,],[2023]],$$$200,000,$$$856,000,$$$496,000,$$$224,000,$$$144,000,$$$348,000,$$$(68,000),$$$360,000$