The condensed, adjusted trial balance of the Chris and Daniel Partnership as at December $31,2024,$ appears below:

The partnership agreement stipulates that a division of partnership profit or loss is to be made as follows:

A salary allowance of $$326,500$ to Chris and $$266,500$ to Daniel.

The remainder is to be divided equally.

Please help me with the divison of profit schedule and the divison of profit and earnings and drawings account closeing entries