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Partners Brian and Dickens have capital balances in a partnership of $ 1 7 0 0 0 0 and $ 2 4 0 0 0

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Partners Brian and Dickens have capital balances in a partnership of $170000 and $240000, respectively. They agree to share profits and losses as follows:
\table[[,Brian,Dickens],[As salaries,$40600,$48300
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