2. The capital accounts of Brian and Dom show the following facts for the fiscal year ended December 31, 2018: Bryan Dom 1-Jan Balance 260,000 1-Jan Balance 165,000 30-Mar Investment 30,000 18-May Investment 50,000 10-May investment 70,000 24-Aug Withdrawal 20,000 25-Jul Withdrawal 40,000 31-Dec Balance 195,000 31-Dec Balance 320,000 The Income Summary account shows a credit balance of P238,000 on December 31. Required: Prepare a schedule of profit distribution under the following independent agreements on the division of profits and give the corresponding journal entries. a. In the ratio of investments at the beginning of the fiscal period. b. In the ratio of average capitals, investments and withdrawals are to be considered as made at the beginning of the month if made before the middle of the month and are to be considered as made at the beginning of the following month if made after the middle of the month. c. The interest of 24% on average capitals, salaries to Brian and Dom of P360,000 and P240,000, respectively, and any balance equally. Investments and withdrawals are to be considered as in (b). d. Allowance to Brian of a bonus of 25% of the net profit after the bonus; interest of 10% to be allowed on the excess of the average investment (simple average) of one partner over that of the other, and any balance in the ratio of 3:2 to Brian and Dom, respectively. e. Salaries of P30,000 and P20,000 a month to Brian and Dom, respectively provided annual earnings are sufficient to cover the allowance; if earnings are insufficient the profit shall be distributed in the salary ratio; if operations result in loss, it shall be distributed equally