Sunland Developments is a partnership owned by Alvaro Moore and Elisabetta Anderson. On December $31,2023,$ the partners capital balances are Moore $59,030$ and Anderson $68,700.$ During $2024,$ Anderson invested $3,110$ cash into the partnership, drawings were $31,660$ by Moore and $51820$ by Anderson, and profit was $67900.$ Moore and Anderson share profit based on a $3$:$4$ ratio.

$1.$Prepare the statement of partners equity for the year.

$2$ prepare the partners' equity section of the balance sheet at year end.