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Question 5 [10 points] On January 1, 2014, Kent Brennan, Mary Graham, and Bonnie Northrup formed a partnership by investing $120,000, $100,000, and $120,000 respectively. During the remainder of the year, Kent Brennan withdrew cash of $27,000, Mary Graham withdrew $39,000 and Bonnie Northrup withdrew $27,000. In addition, the following schedule shows how net loss is allocated. | Kent Brennan Mary Graham Bonnie Northrup. Total , Net loss (43,000) Salaries 18,000 24,000 24,000 Interest 6,000 5,000 6.000 Total salary and interest 24,000 29,000 30.000 (83,000) Remainder to be allocated (126.000) Remainder allocated between partners: (42,000) (42,000) (42,000) 126,000 Balance of net loss to be allocated 0 Total to be allocated to each partner... (18,000) (13,000) (12,000) (43.000) Fill out the Statement of Changes in Equity below. Do not leave any entries blank, enter 0 if no value is required. Treadwell Statement of Changes in Equity For Year Ended December 31, 2014 Kent Brennan Mary Graham Bonnie Northrup Total Capital, January 1 Add: Investments by partners. Total Less: Withdrawals by partners Net loss Capital, December 31