Pam, Sergei, and Mercedes are all one$-$third partners in the capital and profits of Oak Grove General Partnership. Partnership liabilities are allocated among the partners in accordance with their capital and profits interests. In addition to their normal share of the partnership's annual income, Pam and Sergei receive annual guaranteed payments of $$20,000$ each to compensate them for additional services they provide. Oak Grove's income statement for the current year reflects the following revenues and expenses:

$\backslash$table$[[$Sales revenue,$$476,700$