On April 1, 2022, Guy Comeau and Amelie Lavoi formed a partnership in Ontario. Contribution Profit sharing Cash withdrawal March 20, 2023 Comeau $304,000 cash Lavoi $202,000 land $144,900 building 5% of original $184,800 salary allowance 5% of original capital investments capital investments 40% of remaining 60% of remaining $129,800 Net Income during the year was $509,600 and was in the Income Summary account. On April 1, 2023 Travis Roberts invested $139,400 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