Hi guys, I need help with this question. Thank you so much.

Assume the following operating results for 2022:

Sales	$ 1,500,000
Interest income from a bank	$ 3,200
Royalties	$ 60,000
Loss from sale of investment	$ (7,000)
Cost of goods sold	$ 622,000
Salaries	$ 450,000
Rent	$ 144,000
Maintenance	$ 24,000
Utilities	$ 58,000
EPA penalty	$ 1,000
Depreciation	?
Charitable contribution	$ 30,000
Payment to Sam for retirement*	$ 15,000

*payment considered a guaranteed payment if the entity is a partnership

The companys only depreciable asset is equipment (useful life of 5 years) which will be purchased in 2022 for $100,000.

The only asset sold was an investment purchased on 2/2/22 for $28,000 and sold on 11/4/22 for $21,000

1. List out the separately stated items and amount if the entity is a Partnership?
2. List out the separately stated items and amount if the entity is a S Corporation?