Anna, Emma, and Ina decided to form a partnership. Their capltal accounts are as follows: Anna Date January 1 300,000 April 1 150,000 May 1 July 1 September 600,000 1 October 1 (450,000) Emma Ina 600,000 600,000 750,000 (200,000) (400,000) The following independent profit and loss agreement are as follows: A. Salaries of P50,000 are given to all partners. Interest of 10% based on their beginning capital is given to Anna and Inna. 20% bonus on profit after bonus is given to Emma. Remainder is to be divided in a ratio of 1:2:3, respectively. Profit was P300,000. B. Salaries of P50,000 are given to Anna and Emma. Interest of 15% to all partners based on their average capital. 25% bonus on profit after bonus, salaries, and interest is given to Inna. Any remainder is to be divided based on their beginning capital ratio. Profit was P1,000,000. Requirements: 1. Determine the share in profit of the partners for each independent case. 2. Determine the capital balance of each partner at year-end for each independent case.