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

JOHN AND ROBERT PARTNERSHIP

AdJusted Trial Balance

December $31,2024$

Debit

Credit

Current assets

$$27,000$

Equipment $,83,000$

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

A salary allowance of $$313,000$ to John and $$253,000$ to Robert.

The remainder is to be divided equally.

Prepare a schedule that shows the division of profit to each partner. $($Enter negative amounts using either a negative$)2)$ prepare the closing entries for division of profit and for the drawings accounts at december $31,2024$