Oriole Accountants is a partnership with three partners. On February $29,2024,$ the three partners, M$.$ Denner, H$.$ Wilson, and A$.$

Taylor, have capital balances of $$77,520,$$$65,640,$ and $$39,000,$ respectively. The profit and loss ratio is $4$:$3$:$1.$ On March $1,2024,$

Wilson withdraws from the partnership and the remaining partners agree to pay him $$82,080$ cash from the partnership assets.

After Wilson leaves, Denner and Taylor agree to a $4$:$2$ profit ratio. During the year ended February $28,2025,$ the partnership earns a

profit of $$21,900.$ Neither Denner nor Taylor makes any withdrawals because the partnership is short of cash after paying Wilson. On

March $1,2025,$ Denner and Taylor agree to admit C$.$ Jackson to the partnership with a $45\%$ interest for $$68,400$ cash. After Jackson is

admitted, the new profit and loss ratio will be $4$:$2$:$5$ for Denner, Taylor, and Jackson, respectively.