According to the partnership agreement, the partners have decided to split the first $45,000 of the businesss profits/losses equally amongst the partners, and any additional profits/losses in proportion to their initial capital contributions to the partnership. Arya, Denis and Sofia work together well and record a $115,000 profit in the first year of the business. Required: Journalise the distribution of the $115,000 profit in the first-year of the partnership, starting with Arya's share, followed by Denis' share and finally Sofia's share of the profit. When calculating any capital contribution percentages, round to 2 decimal places (example 22.53%) where relevant. (2 marks)