The condensed, adjusted trial balance of the Gary and James Parthership 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: 1. A salary allowance of $347,500 to Gary and $287,500 to James. 2. The remainder is to be divided equally Prepare a schedule that shows the division of profit to each partner. (Enter negotive amounts using either a negative sign prece the number eg, -45 or parentheses eg. (45).) GARY AND JAMES PARTNERSHIP Division of Profit Year Ended December 31, 2024 GARY AND JAMES PARTNERSHIP Division of Profit Year Ended December 31, 2024 Prepare the closing entries for the division of profit and for the drawings accounts at December 31, 2024. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)