On June 1, 2023, Jill Bow and Aisha Adams formed a partnership to open a gluten-free commercial bakery, contributing $288,000 cash and $376,000 of equipment, respectively. The partnership also assumed responsibility for a $48,000 note payable associated with the equipment. The partners agreed to share profits as follows: Bow is to receive an annual salary allowance of $158,000, 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 $108,000. At year-end, May 31, 2024, the Income Summary account had a credit balance of $460,000. On June 1, 2024, Peter Williams invested $128,000 and was admitted to the partnership for a 20% interest in equity. Required: 1. Prepare journal entries for the following dates. a. June 1, 2023 Journal entry worksheet Note: Enter debits before credits. b. November 20, 2023 Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Record the admission of Williams for a 20% interest. Note: Enter debits before credits. - Calculate the balance in each partner's capital account immediately after the June 1, 2024, entry