The partnership of Angel Investor Associates began operations on January 1, 20Y5, with contributions from two partners as follows:

Line Item Description	Amount
Dennis Overton	$35,250
Ben Testerman	86,010

The following additional partner transactions took place during the year:

1. In early January, Randy Campbell is admitted to the partnership by contributing $19,740 cash for a 14% interest.

2. Net income of $180,000 was earned in 20Y5. In addition, Dennis Overton received a salary allowance of $40,000 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, 20Y5. If an amount box does not require an entry, leave it blank.

Line Item Description	Dennis Overton, Capital	Ben Testerman, Capital	Randy Campbell, Capital	Total
Balances, January 1, 20Y5	35250	86010	0	121260
Admission of Randy Campbell	0	0	19740	19740
Salary allowance	40000	0	0	40000
Remaining income	?	?	?	?
Partner withdrawals	?	?	?	?
Balances, December 31, 20Y5	?	?	?	?