Daniel, a U.S. Citizen, is a sole shareholder of S corporation, named "Daniel's Machine Tool Company". He has $5,000 basis in stock. Daniel also loaned money to S Corporation and has basis of $3,000. Assume no AEP, calendar year and beginning balance of AAA and OAA accounts are zero. The corporation. made $10,000 in the ordinary income which was reported on Daniel's K-1. Corp. also received a tax- free interest income of $4,000 which was also reported on K-1. Daniel took a distribution of $21,000 during the year from the S corporation. Please calculate the year-end balances in AAA account, OAA Account, Daniel's stock basis and loan basis showing the effects of the distribution. Please show your calculations.