Dr. J. Harrin and Dr. S. Robinson have been operating a dental practice as a partnership for several years. The fixed profit and loss ratio is 60% for Dr. Harrin and 40% for Dr. Robinson. The dental practice had the following general ledger account balances at November 30, 2024, its fiscal year end: Cash $33,170 Supplies 15,800 Equipment 172,520 Accumulated depreciation-equipment 40,600 Accounts payable 15,400 Notes payable, due 2025 54,800 J. Harrin, capital 57,700 J. Harrin, drawings 138,960 S. Robinson, capital 32,290 S. Robinson, drawings 91,990 Service revenue 415,890 Salaries expense 78,380 Office expense 81,810 Interest expense 4,050