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

$\backslash$table$[[$Contribution$,$Comeau,Lavoi$],[,$$$298,000$ cash,$$200,000$ land$],[$Profit sharing,$$138,000$ building,$],[,\backslash$table$[[$$$168,000$ salary$],[$allowance$]],],[,5\%$ of original,$5\%$ of original$],[,$capital investments,capital investments$],[$Cash withdrawal March $20,2023,40\%$ of remaining,$60\%$ of remaining$],[,,$$$118,000$