please just dont give the answer explain where the numbers come from!!

Hill, Jones, and one have been partners throughout 2016. Their average balances for the year and their balance at the end of the year before coming the nominal courts are as follows: 398,400 27.000 6400 21.500 "Debit balance The income for 2016 $107.400 before charging partners' way allowances and before payment of interest on average balances at the agreed rate of $12,000 to $9,700 to Jones, and $8,700 to Vise. The balance of incomes to the allocated at the rate of 60% to 10 to Jones, and 30% to Vote per annum, Arual salary allocations are It is intended to distribute cach to the partners so that, after credits and allocations have been made as indicated in the preceding paragraph, the balance in the partners' accounts will be proportionate to the residual prot-sharing ratios. None of the partners is to invest additional cash, but they wish to distribute the lowest possible amount of cash Prepare a schedule of partners' accounts, showing balances at the end of 2016 before closing the allocations of the net income for 2016, the cash distributed, and the doong balances. (Round answers to decimal places, 5.125. list items that increase partners' capital first.) Click if you would like to show Work for this question e