B and R co$-$partners in the Company. The partnership agreement provides for $(1)$ salary allowances of $$6,000$ to B and $$4,000$ to R$,(2)$ interest allowances of $10\%$ on capital balances at the beginning of the year, and $(3)$ the remainder equally. Capital balances on January $1,$ were B $$20,000,$ and R $$40,000.$ In $2017$ partnership's net income was $$20,000.$

Required

Prepare a schedule showing the distribution of net income