4. Kindersley Kitchen Supplies is a partnership with net income of $113,000 and needs to split this between partners Ethel Hardachre and Sharmila Sajjad. As Ethel Hardachre works full-time in the business, they have an annual salary of $46,400 and contributed 28 of new clients. The other partner, Sharmila Sajjad, put in 4 new clients and has an annual salary of $25,250. The partners split $10,200 of the net income as additional salary based upon the ratio of new clients. The partners invested $23,750 (Ethel Hardachre) and $12,625 (Sharmila Sajjad). Each partner will receive 3% on their invested capital. Any residual net income or loss will be split based upon the ratio of invested capital. Prepare a schedule (showing calculations) of the split of net income or loss amongst the partners. (15 marks)