Jacob Butler and Sophia Coleman are planning on opening a new online specialty clothing store. Their store will specialize in offering organic cotton T-shirts for the unique and artistic individual. Their T-shirts will convey a powerful, philosophical, and motivational message. Jacob, with his degree in philosophy and art, will design the T-shirts and manage the online Web site. Sophia, who already works full-time as an attorney, is only able to contribute cash to the business. She will help initially with setting up the partnership agreement but will not be able to help in the day-to-day operations of the business. Jacob and Sophia have decided that they would like to structure the new business as a partnership, but they aren’t sure how to allocate the earnings of the partnership. What should Jacob and Sophia do?