On April $1,2022,$ Guy Comeau and Amelie Lavoi formed a partnership in Ontario.

Comeau Lavoi

Contribution $$321,800$ cash $$220,000$ land

$$140,800$ building

Profit sharing $$161,300$ salary allowance

$5\%$ of original capital investments $5\%$ of original capital investments

$40\%$ of remaining $60\%$ of remaining

Cash withdrawal March $20,2023$ $$122,700$

Net Income during the year was $$616,000$ and was in the Income Summary account.

On April $1,2023$ Travis Roberts invested $$131,100$ and was admitted to the partnership for a $20\%$ interest in equity.

Required:

$1.$ Prepare journal entries for the following dates.

a$.$ April $1,2022$

b$.$ March $20,2023$

c$.$ March $31,2023$

d$.$ April $1,2023$

$2.$ Calculate the balance in each partner$$s capital account immediately after the April $1,2023,$ entry.