$B$ and $R$ co$-$partners in the Company. The partnership agreement provides for $(1)$ salary allowances of $$3,000$ to $B$ and $$2,000$ to $R,(2)$ interest allowances of $10\%$ on capital balances at the beginning of the year, and $(3)$ the remainder equally. Capital bala$]$nces on January $1,$ were B $$10,000,$ and R $$20,000.$ In $2017$ partnership's net income was $$10,000.$

Required

Prepare a schedule showing the distribution of net income