5. Reyes and Salazar are partners in RS Services. At the beginning of 2020, their capital balances were $300,000 and $375,000, respectively. The partnership agreement specifies that Reyes receives a salary of $50,000 for the year, and Salazar receives a salary of $75,000. Salaries are fully implemented. Any remaining income is allocated in a 3:2 ratio. Reyes and Salazar each withdraw their salary in cash during the year, and there are no other investments or withdrawals. Required a. Compute the balance of each partner's capital account at the end of 2020, assuming 2020 partnership income of $240,000. b. Compute the balance of each partner's capital account at the end of 2020, assuming 2020 partnership income of $100,000