I am having trouble closing the income summary account (balance of 43500). I'm not sure how much goes to Hugh or Jacobs. I believe that these are the pertinent parts:

Each partner was to be allocated 10 percent interest computed on the beginning capital balances for the period.

A compensation allowance of $5,000 was to go to Hugh with a $27,000 amount assigned to Jacobs.

Any remaining income would be split on a 4:6 basis to Hugh and Jacobs, respectively.

I tried multiplying by 40% and 60% for Hugh and Jacobs and it is still wrong. Then I included the 10% interest on the capital balances and subtracted it from the Income summary then splitting it from there and still nothing. Any other methods or factors I should be including here?