On April 1, 2019, Guy Comeau and Amelie Lavoi formed a partnership in Ontario. Contribution Profit sharing Cash withdrawal March 20, 2020 Comeau $301,000 cash Lavoi $200,000 land $129,700 building 5% of original $179,800 salary allowance 5% of original capital investments capital investments 40% of remaining 60% of remaining $113,300 Net Income during the year was $554,400 and was in the Income Summary account. On April 1, 2020 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.