At 31 December 2019, the end of the first financial year, the partnership of Trudy and Gael had a final loss of $10,000. Both partners agreed to recognise $12,000 per year salary allowance to Trudy and $4,500 per year salary allowance to Gael. Each partner is entitled to 6% per year for interest on their original investment and to be charged an interest of 10% per year, on drawings. Any remaining profit/loss is shared in the ratio of their original capital investments. The original investment was $100,000 for each partner. At the end of the year drawing accounts of both partners shows the following: Trudys drawing $24,000 from 1 May 2019 Gaels drawing $36,000 from 1 September 2019 Required (show all workings) Prepare entries in general journal form (ignore GST) to record the division of net loss by using variable capital balance method (method 1). Show all working by preparing the profit and loss distribution table in your answer. (10marks)