4. Moose Jaw Marketplace Company is a partnership with net income of $115,000 and needs to split this between partners Jimmy Heartthrob and Sharmila Sajjad. As Jimmy Heartthrob works full-time in the business, they have an annual salary of $45,200 and contributed 26 of new clients. The other partner, Sharmila Sajjad, put in 7 new clients and has an annual salary of $28,250. The partners split $11,600 of the net income as additional salary based upon the ratio of new clients. The partners invested $28,250 (Jimmy Heartthrob) and $14,125 (Sharmila Sajjad). Each partner will receive 8% 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)