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 31,2023 , appears below. 'Assume all account balances are normal. "The partners made no investments during the year. $53,000 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 $103,000 per year salary allowance to Williams, a $163,000 per year salary allowance to Adams, and the remainder on a 3.2 ratio, (Leave no cell blonk. Enter "0" when the onswer is zero.) - Prepare the journal entry to close the Income Summary account to the partners' capital accounts. Journal entry worksheet Note: Enter debits before credits. 3. Prepare a statement of changes in equity and a classified balance sheet