X; Yand C formed a partnership on January $1,2023.$ The fair value of the net assets invested by each partner as follow:

X: $$500,000$ Cash and Land $$......$

Y: $$200,000$ Cash and Account receivables $$.......$

C: $$50,000$ Cash; Building $$30,000$ and Liability $$........$

The ending capital balance after the equally distributing of the net income which was $$300,000$ and drawing $$20,000$; $$10,000$ and $$60,000$ respectively to X; Y and C is:

X: $$630,000$

Y: $$380,000$

C: $$110,000$

prepare journal entries

$(1)$ Record the withdrawals.

i need the answers in steps and jounal entries