The medical practice of Dr. W. Johnson and Dr. M. Brown had the following general ledger account balances at April 30, 2024, its fiscal year end: Accounts payable $22,600 M. Brown, drawings $100,800 Accumulated depreciationequipment 14,300 Operating expenses 124,600 Cash 30,000 Service revenue 314,200 Equipment 62,600 W. Johnson, capital 30,700 M. Brown, capital 42,000 W. Johnson, drawings 105,800 1)Calculate the profit or loss for the year. 2)Prepare the statement of partners' equity, assuming the doctors share profit or loss equally