Keith Williams 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, 2020, appears below Account Balance Account Balance Accounts payable $9 500 Keith Williams, capitale $ 28,300 Accumulated depreciation 75,000 Keith Williams, withdrawals 50,000 Brian Adams capital 22.000 Note payable, due May 2022*** 120.000 Brian Adams withdrawals 60.000 Office supplies 16.000 Cash 205.000 Revenues 450.000 Equipment 300.000 Utilities payable 1200 Expenses 102.000 Testades during the year ***40,000 of the actual 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 $90.000 per year salary allowance to Williams, a $150.000 per year salary allowance to Adams, and the remainder on a 3:2 ratio 2. Prepare the journal entry to close the Income Summary account to the partners capital accounts 3. Prepare a statement of changes in equity and a classified balance sheet