Rock, Paper, and Scissors are in partnership sharing profits and losses in the ratio of 5:3:2 Their capital account balances on January 1, 2018 were $60,000, $50,000, and $40,000 respectively. The agreement provides as follows: A. The partners will receive interest on capital @ 6% per annu beginning capital account balances. num on their B. Rock and Scissors are to receive a salary of $500 per month C. Paper is to receive a commission at 3% on all sales above $200,000 for the period. Additional Information: (a) The net sales for the period amounted to $400,000 (b) Cost of Goods Sold for the period amounted to $200,000 and operating expenses totaled $80,000 Required: Prepare an income statement at the end of their Fiscal Year December 2018 to show the distribution of income to the partners in keeping with the partnership agreement