subject A and subject B have a partnership agreement with the following conditions: 1. A receives a 25,000 annual salary allowance and B receives an allowance of 14,000. 2. A and B's capital is 50,000 and 40,000 respectively. 3. Each partner is allowed an annual interest allowance of 15% on their beginning capital balance. 4. Any remaining balance of income or loss is allocated equally. Net income is 100,000. Prepare the income distribution table for both the partners?.