Steve and Alicia were married in a community property state in 1994. The couple's first child, Alexa, was born in 1999, at which time Alicia left her position as a Maricopa County attorney. Alicia has been the primary caregiver for Alexa and the parties' other child during the marriage. Steve is a partner in a national law firm with an office in Phoenix, Jones Day. Steve started working at Jones Day in 1990, is a senior partner at Jones Day and owns 5% of the law firm. Steve also owns a 51% interest in a toy store, "The Little Toy Maker," that has been operating since 1980 and is operated by his brothers. The parties have two bank accounts, a checking and savings account, at Wells Fargo Bank. They also have a profit sharing retirement plan through Jones Day, that started when Steve began working for Jones Day in 1990. Alicia received approximately $50,000 in 2000, when she was injured in a car accident. Those monies are in an investment account at Bank of America. Alicia filed for divorce and served Steve with the Petition for Dissolution in January 2020.

Identify the parties' assets and describe how those assets should be divided.