I'm no expert but have to deal with this every year for husband/wife LLC partnership. I can't imagine why it matters what date something happened between our %s changing +/- throughout the year. So the date of the last business item activity of the year is when I enter the end of year total %s based on all of the +/-s that happen throughout the year. No way my spreadsheet could deal with itemizing this day by day. The procedure is what the other person described.
