nered by Johnson, Noon, and West. The partners' profit-and- bership ly. The adjusted trial balance of the partnership at adjus ratio is 1:1:2, respectively. 2018, follows: $45,000 is NW Adjusted Trial Balance April 30, 2018 Balance Debit Account Title s 32,000 Cash 8,000 240,000 Merchandise Inventory Building Accumulated Depreciation-Building Accounts Payable Mortgage Payable Johnson, Capital Noon, Capital West, Capital Johnson, Withdrawals Noon, Withdrawals West, Withdrawals Sales Revenue Cost of Goods Sold Salaries Expense Rent Expense Total 40,000 16,000 70,000 85,000 55,000 65,000 12,000 4,000 11,000 73,000 55,000 32,000 10,000 $ 404,000 $404,000 Requirements . repare statement of partners' equity for the month ended April 30, 2018. Use a eparate column for cach partner in the statement of partners' equity. Assume no new capital contributions during April. four closing entries for the month ended April 30, 2018. est decides to withdraw from the partnership on May 1, 2018. Her settlement des all the Merchandise Inventory and all the Cash in exchange for her equity intcrest in the partnership. Immediately Putmenkien afer West's withdrawal, Johnson and Noon decide to liquidatethe the building for $164,000. Then they pay the iabilities and the profit-and-loss-sharing ratios are the same They sell to complete the liquidation. Journalize these liquidation entries