In a partnership where an interest allocation factor is used in determining the distribution of partnership income, what is the common treatment for a partner's drawings in calculating weighted capital? * 2 points The drawings are considered withdrawals of capital that reduce the partner's average capital. The drawings do not affect the partner's average capital even if they exceed the agreed-upon amounts. If the drawings exceed the amount of agreed-upon drawings, the excess may be considered a reduction of stated capital that will decrease the partner's average capital. All partners drawings are averaged together and only those partner whose drawings exceed the average will have their average capital reduced in determining the interest allocation.