On June 1, 2023, Jill Bow and Aisha Adams formed a partnership to open a gluten-free commercial bakery, contributing $297,000 cash and $394,000 worth of equipment, respectively. The partnership also assumed responsibility for $57,000 note payable associated with the equipment. The partners agreed to share profits as follows: Bow is to receive an annual salary allowance of $167,000, both are to receive an annual interest allowance of 10% of their original capital investments, and any remaining profit or loss is to be shared 40/60 (to Bow and Adams, respectively). On November 20, 2023, Adams withdrew cash of $117,000. At year-end, May 31, 2024, the Income Summary account had a credit balance of $550,000. On June 1, 2024, Peter Williams invested $137,000 and was admitted to the partnership for a 20% interest in equity.

Ho who I determine Jill Bow and Aisha Adams capital?