On February 17, 2014, Bob Delgado and Shawna Cameron formed a partnership. Bob Delgado contributed $110,000 cash and Shawna Cameron contributed equipment worth $130,000. Also the partnership assumed Shawna Cameron's $10,000 long-term note payable associated with the equipment. The partners agreed to share profits using a 2:3 ratio. On September 3, Bob Delgado withdrew $46,000 and Shawna Cameron withdrew $43,000. After the adjusting entries and the closing entries to the revenue and expense accounts, the Income Summary account had a credit balance of $87,000. a) Prepare general journal entries for each of the following: 1. To record the initial capital investments of the partners. 2. To record the withdrawals of the partners 3. The December 31 closing of the income summary account. 4. The December 31 closing of the withdrawals accounts. Enter the numbers above as the explanation, and the dates in the format dd/mmm (ie. 15/Jan). General Journal Page GJ2 Date Account/Explanation F Debit Credit + -1 b) Enter the balance of the partners' capital accounts as of the end of 2014. Balance of Bob Delgado, Capital: Balance of Shawna Cameron, Capital