Laroche, Kennedy, and White Formed a Partnership on January 1

Laroche, Kennedy, and White formed a partnership on January 1, 2013. Laroche invested $40,000, Kennedy $30,000 and White $50,000. Laroche will manage the store and work 40 hours per week in the store. Kennedy will work 20 hours per week in the store, and White will not work. Each partner withdrew 30 percent of his profit distribution during 2013. If there was no profit distribution to a partner, there were no withdrawals of cash.
Instructions
Calculate the partners' capital balances at the end of 2013 under the following independent conditions: (Hint: use T accounts to determine each partner's capital balance.)
a. Profit is $80,000 and the profit ratio is Laroche 40%, Kennedy 35%, and White 25%.
b. Profit is $100,000 and the partnership agreement specifies a salary of $35,000 to Laroche and $20,000 to Kennedy. Any remaining amount is to be shared equally among the partners.
c. Profit is $35,000 and the partnership agreement provides for (a) a salary of $20,000 to Laroche and $20,000 to Kennedy, (b) interest on beginning capital balances at the rate of 6%, and (c) any remaining profit or loss is to be shared by Laroche 50%, Kennedy 35%, and White 15%.