The condensed, adjusted trial balance of the Kevin and Jason Partnership as at December 31, 2024, appears below: KEVIN AND JASON PARTNERSHIP Adjusted Trial Balance December 31, 2024 Debit Credit Current assets $47,000 Equipment 113,000 Accounts payable $29,000 Long-term debt 66,000 Kevin, capital 48,000 Kevin, drawings 292,000 Jason, capital 40,000 Jason, drawings 267,000 Service revenue 626,000 Operating expenses 90,000 $809,000 $809,000 The partnership agreement stipulates that a division of partnership profit or loss is to be made as follows: 1. A salary allowance of $343,000 to Kevin and $283,000 to Jason. 2. 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 sign preceding the number e.g. -45 or parentheses e.g. (45).)