The condensed, adjusted trial balance of the Mario and Luigi Partnership as at December 31, 2021, appears below: Debit MARIO AND LUIGI PARTNERSHIP Adjusted Trial Balance December 31, 2021 Credit Current assets $35,000 Equipment 95,000 Accounts payable $17.000 Long-term debt 54,000 Mario, capital 36,000 Mario, drawings 280,000 28,000 Luigi, capital Luigi, drawings 255,000 co ./20 THE Long-term debt 54.000 Mario, capital 36,000 Mario, drawings 280,000 Luigi, capital 28,000 255,000 Luigi, drawings Service revenue 608,000 Operating expenses 78,000 $743,000 $743,000 The partnership agreement stipulates that a division of partnership profit or loss is to be made as follows: 1. A salary allowance of $325,000 to Mario and $265,000 to Luigi. The remainder is to be divided equally 2. )) tv 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 eg. (45).) MARIO AND LUIGI PARTNERSHIP Division of Profit Year Ended December 31, 2021 Luigi Prepare the closing entries for the division of profit and for the drawings accounts at December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before cfedit entries) Account Titles and Explanation Debit Credit (To close profit to capital.) G RA aty (To close profit to capital.)