(6) Samuel Kirk and James Kirk own the newly created Kirk Brothers Partners. (Samuel and James are treated as general partners). Between Samuel and James, Samuel is allocated 45% of the profits and 30% of the losses and James is allocated 55% of the profits and 70% of the losses. At the end of the year, Kirk Brothers Partnership has recourse accounts payables of $75,500 and a personal loan guaranteed by James of $27,950. (a) How much of the accounts payable and the personal loan are allocated to each partner? (b) How would your answer change if Kirk Brothers Partners was a limited liability company