1.16% 11:52 BROWN AND STELLA HAVE A PARTNERSHIP AGREEMENT WHICH INCLUDES THE FOLLOWING CONDITIONS REGARDING SHARING NET INCOME OR NET LOSS: A SALARY ALLOWANCE OF $54 000 TO BROWN AND $36 000 TO STELLA. AN INTEREST ALLOWANCE OF 10% ON CAPITAL BALANCES AT THE BEGINNING OF THE YEAR. ANY REMAINDER TO BE DIVIDED 60% TO BROWN AND 40% TO STELLA. THE CAPITAL BALANCE ON JANUARY 1, 2019, FOR BROWN AND STELLA WAS $90 000 AND $120 000, RESPECTIVELY. DURING THE YEAR 2019, BROWN AND STELLA WITHDREW EACH FROM THEIR CAPITAL ACCOUNTS $4000. INSTRUCTIONS: COMPUTE EACH PARTNER CAPITAL BALANCES AT THE END OF 2019, UNDER THE FOLLOWING INDEPENDENT CONDITIONS: 1) NET INCOME IS $130 000. SHOW ALL SUPPORTING CALCULATIONS. 2) NET INCOME IS $90 000. SHOW ALL SUPPORTING CALCULATIONS