Shawna and David formed a partnership. At the time of the partnership’s formation, Shawna’s capital contribution was $ 10,000, and David’s was $ 15,000. Later, Shawna made a $ 10,000 loan to the partnership when it needed working capital. The partnership agreement provided that profits were to be shared with 40 percent for Shawna and 60 percent for David. The partnership was dissolved after David’s death. At the end of the dissolution and the winding up of the partnership, the partnership’s assets were $ 50,000, and the partnership’s debts were $ 8,000. Discuss fully how the assets should be distributed.