Razul and Amy decided to start a partnership called SA Consulting on January 1, 2020. Each of them contributed a number of items to the partnership, which are listed below. All tangible assets are listed at their market value. Razul Cash Equipment $45,820 Cash 166,820 Bank Loan 101,200 Furniture Accounts Payable Amy $74,600 98,700 43,200 On March 1, Razul and Amy added a new partner to the business, Sheila. Sheila will contribute $133,000 and receive a 36% share of the business. Use the capital balances from January 1 to determine any bonuses. Assume the existing partners will split any bonus evenly. During the year, Razul and Amy withdrew $21,300 and $18,800 respectively and the business reported a net income of $433,600. Their partnership agreement provided for sharing of net income (loss) on the following basis: 1. Salary of $49,800 is allocated to Razul, $46,300 to Amy, and $41,300 to Sheila. 52. Interest is allocated at 7% of each partner's opening capital balance. 3. Remainder is shared where Razul gets 32%, Amy gets 36%, and Sheila gets 32%. a) Prepare the journal entries to record the contributions of each partner to start the partnership.