Patterson and Wrester have formed a partnership. Duirng the first year of operations, the partnership earned $90,000. Their-profit-and-loss-shairng agteement states that, first, each partner will receive 25% of heir capital balances. The second level is based on services, with $16,000 to Patterson and $20,000 to Wrester. The remainder then will be shared 3:2 between Patterson and Wrester, respectively.