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Tamarisk Technologies is a partnership owned and operated by Tom Moore and Mike Anderson. To recognize the fact that the partners have invested significantly different amounts of capital, and that Tom works full time while Mike works part time, the partnership agreement states that the profits or losses will be allocated as follows: a) An interest allowance of 3% of each partner's beginning of year capital balance b) A salary allowance of $100,000 for Tom and $50,000 for Mike c) Any remaining profit or loss will be shared equally The partner capital balances at January 1, 2026 were: Tom $24,000 and Mike $29 profit for the year was $214,000. During 2026, Tom withdrew $90,000 and Mike withe $45,000 Required: a) Prepare a schedule to calculate the allocation of profit to each partner for 2026. b) Calculate the ending capital balance for each partner at December 31,2026 . PartA \begin{tabular}{|l|l|l|l|l|} \hline & & Tom Moore & Mike Anderson & Total \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} Part B