On February 1, 2023. Tessa Willams and Audrey Xle formed a partnership in Ontario. Williams contributed \\( \\$ 91.000 \\) cash and Xie contributed land valued at \\( \\$ 131,000 \\) and a small building valued at \\( \\$ 191,000 \\). Also, the partnership assumed responsibality for Xie's \\( \\$ 141,000 \\) long-term note payable associated with the land and building. The partners agreed to share profit or loss as follows: Willams. is to receive an annual salary allowance of \\( \\$ 101,000 \\), both are to receive an annual interest allowance of \20 of their original capital investments, and any remaining profit or loss is to be shared equally. On November 20, 2023, Willams withdrew cash of \\( \\$ 7,000 \\) and Xie withdrew \\( \\$ 56,000 \\). After the adjusting entries and the closing entries to the revenue and expense accounts, the income Summary account had a credit balance of \\( \\$ 171,000 \\). Required: 1. Present general journal entries to record the initial capital investments of the partners, their cash withdrawals, and the December 31 closing of the income Summary and withdrawals accounts. Journal entry worksheet Note tiler deots befare credis. 2. Determine the balances of the partners capital accounts as of the end of 2023