What would the balances of Williams and marks capital accounts be? All profit and losses will be shared equally if based on these accounts Williams contributed 83,000 cash mark contributed land valued at 123,000 and a small building valued at 183,000 mark also contributed a 133,000 note payable associated with land and building Williams has an annual salary allowance of 93,000 with an 20% interest allowance of their original capital investments with remaining profit shared Williams withdrew cash of 63,000 and mark withdrew 48,000 and the income salary had a credit balance of 163,000