4. Mary Wilson and Patrick Clark began a partnership several years ago called the gift consultant. Adjusted trial balance information for the year ended September 30,2014, appears below: Account Balance Account Balance Expenses $94000 Note payable due March 2017 $47000 $25000 Account payable $18000 Account Receivable Accumulated depreciation, office furniture Accumulated depreciation, vehicles Allowance for doubtful account S6000 Office furniture 33000 21000 3000 I Cash 34000 Prepaid Rent 12000 Patrick, capital 85000 Patrick, withdrawals 75000 Mary, capital Mary, withdrawal Consulting Revenue 214000 46000 50000 7000 Uncanned fees Vehicles 68000 Prepare calculations that show how the income should be allocated to the partners assuming the partnership agreement states that the loss/gain are to be shared by allowing an $88000 per year salary allowance to Clark, S18000 allowance per year to Wilson, 15% interest on the beginning of the year balances and the remainder equally. (note Clark invested $12000 during the year)