The partnership of Miner Company began operations on January 1, with contributions as follows:

Waverley	$35,000
Marquez	40,000

The following additional partner transactions took place during the year:

In early January, Houston is admitted to the partnership by contributing $25,000 cash for a 25% interest.

Net income of $260,000 was earned. In addition, Waverley received a salary allowance of $30,000 for the year. The three partners agree to an income-sharing ratio equal to their capital balances after admitting Houston.

The partners withdrawals are equal to 30% of their respective distributions of income after salary allowance (i.e., 30% their respective portions of the $230,000).

How much did Marquez and Houston withdraw for the year?

What is the total partnership capital balance on December 31? What is each partners capital account on December 31? [For this calculation Waverley did not take the salary allowance as a withdrawal but allowed it to remain in the member equity account.]