On March 1, 2020, Amy, Bob, and Mike form a limited liability partnership to start a small public accounting firm. Amy, Bob, and Mike have invested $91,000,$56,000 and $49,000 respectively. Mike has also invested a piece of equipment that is worth $4,000. During the first year of operations in 2020, the firm earned a net income of $299,000. All earnings are to be divided according to the initial capital contribution of each partner. In addition, Amy and Bob withdrew $7,800 and $6,500 cash from the business. On January 1,2021, a new partner (Helen) was added to the firm. Helen purchased 50% of Amy's investment and 11% of Mike's investment (equity) in the business. a) Assume year-end is on December 31, prepare the journal entries to set up the partnership, record the withdrawals, and distribute the income for 2020. Also, prepare any additional closing or adjusting entries. b) Prepare the journal entry to record the admission of Helen. c) Calculate the ending capital balance of each partner after the addition of Helen on January 1, 2021. Use the negative sign for capital transfers that are subtracted