R$,$ S and T are partners sharing profits and losses in the ratio of $3$:$2$:$1.$ Their capital account balances were $$160,000,$ $$100,000$ and $$80,000$ respectively. the partnership agreement provided as follows:

Partners are to be paid salaries of $$15,000$ $$12,000$ and $$10,000$ per year.

Partner T is to be paid a Commission of $6\%$ on all sales above $300,000.$

Interest on capital was to be paid to the partners at the rate of $8\%$ per annum.

A bonus of $$8,000$ was to be paid to tea.

For the year ending on December$31,2022$ the partnership had a total sales of $$400,000$ and expenses amounted to $$360,000.$

Required:

prepare a partial income statement to show the distribution of income or loss between the partners.

prepare a statement to show the capital account balances of the partners at the end of the year.