Susan and Danielle have a partnership agreement which includes the following provisions regarding sharing net income and net loss: 1. Since Susan will work only part time in the partnership, she will be allocated a salary allowance that is 50% the salary allowance allocated to Danielle. Danielle's salary allowance will be $118,000. 2. Both partners will be given an interest allowance of 15% on their beginning-of-the-year capital account balances. 3. The remaining income and loss is to be divided 60% to Susan and 40% to Danielle. The beginning-of-the-year capital account balances for Susan and Danielle were $100,000 and $160,000, respectively. During 2017, the Susan and Danielle partnership had sales of $590,000, cost of goods sold of $214,000, and operating expenses of $72,000. Instructions: Prepare a schedule which clearly sets out the division of income (or loss) to the partners for 2017