Dana and Dalal have a partnership agreement which includes the following provisions regarding sharing net income and net loss: 1. Since Dana will work only part time in the partnership, she will be allocated a salary allowance that is 50% the salary allowance allocated to Dalal. Danielle's salary allowance will be $118,000. 2. Both partners will be given an interest allowance of 15% on their beginning-of-the-year capital account balances. 3. The remaining income (or loss) is to be divided 60% to Dana and 40% to Dalal. The beginning-of-the-year capital account balances for Dana and Dalal were $100,000 and $160,000, respectively. Dana and Dalal partnership had a net income of $304,000 in 2017. Instructions: a. Prepare a schedule which clearly sets out the division of income (or loss) to the partners for 2017.