McGill and Smyth have capital balances on January $1$ of $$60,000$ and $$48,000,$ respectively. The partnership income$-$sharing agreement provides for $(1)$ annual salaries of $$16,000$ for McGill and $$20,000$ 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$.$

$($a$)$

$(1)$

Prepare a schedule showing the distribution of net income, assuming net income is $$67,000.($If an amount reduces the account balance then enter with a negative sign preceding the number or parenthesis, e$.$g$.-15,000,(15,000).)$

$\backslash$table$[[,,$IISIONC,,,,$],[,,,,,,],[$Salary allowance,$$,16000,$$$,20000,$$$,],[$Interest allowance,,,,$4800,,10800],[$Total salaries and interest,,$22000,,24800,,46800],[\backslash$table$[[$Remaining income $/],[$deficiency$]],,,,,,],[$Total division of net income,$$,,,,$$$,67000]]$

$(2)$

Prepare a schedule showing the distribution of net income, assuming net income is $$24,000.($If an amount reduces the account balance then enter with a negative sign preceding the number or parenthesis, e$.$g$.-15,000,(15,000).)$