McGill and Smyth have capital balances on January 1 of $57,000 and $43,000, respectively. The partnership income-sharing agreement provides for (1) annual salaries of $20,000 for McGill and $11,000 for Smyth, (2) interest at 10% on beginning capital balances, and (3) remaining income or loss to be shared 60% by McGill and 40% by Smyth. Prepare a schedule showing the distribution of net income, assuming net income is $72,000. (If an amount reduces the account balance then enter with a negatlve stgn precedling the number or parenthesis, e.g. -15,000, (15,000).) Prepare a schedule showing the distribution of net income, assuming net income is $27,000. (ff an amoumt reduces the account bolance then enter with a neggotive slgn precedling the namber of parenthesis, 6.8,15,000,(15,000).)