The capital accounts of Angel Alvarez and Emma Allison have balances of $81,000 and $59,000, respectively, on January 1, 20Y4, the beginning of the fiscal year. On March 10, Alvarez invested an additional $9,000. During the year, Alvarez and Allison withdrew $44,000 and $35,000, respectively, and net income for the year was $112,000. Revenues were $533,000, and expenses were $421,000. The articles of partnership make no reference to the division of net income. alaurnalize the entry to close the revenues and expenses. For a compound transaction, if an amount box does not require an entry, leave it blank. Journalize the entry to close the drawing accounts. For a compound transaction, if an amount box does not require an entry, leave it blank. Pepace a statement of partnership equity for the current year for the partnership of Alvarez and Allison. If an amount is zero or a blank enter in 0. Menendez and Breeden Statement of Partnership Equity For the Year Ended December 31, 20Y4 Emma Allison Total Angel Alvarez Balances January 1, 20Y4 Additional investment during the vear Net income for the year Withdrawals during the year Balances. December 31, 20Y4 s(Ctr)