Part B The ledger of Peter and Paul, attorneys-at-law, contains the following accounts and balances after adjustments have been recorded on Dec. 31, 2022: 2 20222023 Semester Two The additional investment $40,000 from Paul was made on May 5, 2022. The partnership agreement provides for salary allowances of $100,000 to Peter and $130,000 to Paul, allowance of 12% on each partner's capital balance at the beginning of the fiscal year, and equal division of the remaining net profit or net loss. Required (vertical format is required for all the statements): a) Prepare an income statement for the year 2022, indicating the net profit or loss of the partnership. b) Prepare a statement to divide partnership profit or loss between the partners. c) Prepare a statement of partnership equity for 2022