Keith Willams and Brian Adams were students when they formed a partnership several years ago for a part-time business called Music Works. Adjusted trial balance information for the year ended December 31,2023 , appears below. -Assume all account balances are normal. "The partners made no investments during the year. $48,000 of the note payable is due in May 2024 Required: 1. Prepare calculations that show how the profit should be allocated to the partners assuming the partnership agreement states that profit/(losses) are to be shared by allowing a $98,000 per year salary allowance to Willams, a $158,000 per year salary allowance to Adams, and the remainder on a 3:2 ratio. (Leave no cell blank. Enter " 0 " when the answer is zero.) 3. Prepare a statement of changes in equity and a classified balance sheet. 2. Prepare the journal entry to close the Income Summary account to the partners' capital accounts