question $8$ Division of Income

they have agreed to split profits in the following manner.

a$)$ paying a salary to each

c$)$ splitting the rest according to the following Percentages

At the beginning of the year they had the following capital balances

The partnership made a profit for the year of

$$60,000$

a$)$ prepare the table to showing the changes in partners capital

b$)$ prepare the journal entry to distribute the profits amongst the partners on Dec $31$