to go to Hugh with a $25,000 amount assigned to Jacobs. Any remaining income would be split on a 4:6 basis to Hugh and Jacobs, respectively. 2014, revenues totaled 175,000, and expenses were 146,000 (not including the artners' compensation Ilowance)_ Hugh withdrew ash of $9,000 during the year, nd Jacobs took out $14,000 addition, the business paid