on June $12023$ Indian Aisha Adams formed a partnership to open a glutton free commercial Bakery contributing to $89000$ cash and $37800$ of equipment respectively the partnership also assumed responsibility for a $49,000$ note payable associated with the equipment the partner agreed to share profit as follow boys to receive an annual salary lines of $15900$ both have to receive an annual interest of $10\%$ of their original Captain investment and any remaining profit or losses to be shared $40/60$ to bow and adaAdam respectivdely on nNovember $20,2023$ adams withdrew cash of $109000$ at the end may $31,2024$ the oncoincome summary account had a credit balance of $470000$ on june $2024$ peter williWilliams invested $129000$ qnd was admitted to the partnership for a $20\%$ interest in equity

record the journal entry for closing of profit to capital

record the admiisssions of williams for $20\%$ interest

and the calculation of each partner capital after june $12024$