Problem V: The following information is available concerning the agreement for income/(loss) distribution of the Earth, Wind & Fire partnership for 2019: Income to be awarded based on labor: Earth, $10,000; Wind $20,000; Fire, $25,000. Interest is to be awarded based on a 10% return on capital. Earth's capital is $100,000; Wind's capital is $40,000; and Fire's capital is $50,000. The remainder is to be allocated on 2:1:1 basis. REQUIRED: 1) Prepare a schedule of income distribution if 2019 net income was $150,000. 2) Prepare a schedule of income distribution if there was a LOSS of ($10,000) in 2019