Partner bonuses, statement of partnership equity

The partnership of Angel Investor Associates began operations on January $1,20$Y$5,$ with contributions from two partners as follows:

Dennis Overton $$31,860$

Ben Testerman $68,440$

The following additional partner transactions took place during the year:

$1.$ In early January, Randy Campbell is admitted to the partnership by contributing $$17,700$ cash for a $15\%$ interest.

$2.$ Net income of $$150,000$ was earned in $20$Y$5.$ In addition, Dennis Overton received a salary allowance of $$30,000$ for the year. The three partners agree to an income$-$sharing ratio equal to their capital balances after admitting Campbell.

$3.$ The partners' withdrawals are equal to half of the increase in their capital balances from salary allowance and income.

Prepare a statement of partnership equity for the year ended December $31,20$Y$5.$ If an amount box does not require an entry, leave it blank.