Liam and Tatano formed a partnership to open a sushi restaurant by investing $102,000 and $112,000, respectively. They agreed to share profit based on an allocation to Liam of an annual salary allowance of $157,000, interest allowance to both Liam and Katano equal to 15% of their beginning-of-year capital balance, and any balance based on a 1:3 ratio, respectively. At the end of their first year, December 31, 2023, the Income Summary had a credit balance of $37,000. Liam withdrew