Hannah, Marnie, and Jessa have operated a partnership as filmmakers for a number of years. At the end of the year, before any allocation of profits, the partners have the following capital account balances: Hannah $25,000 Marnie 15,000 Jessa 10,000 Jessa makes a withdrawal of cash of $5,000, an amount allowed under the terms of the partnership agreement. What is the journal entry to record the withdrawal of cash by Jessa

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november. materials conversion costs total equivalent units