The partnership agreement of Angela and Dawn has the following provisions: The partners are to earn 10 percent on the average capital. Angela and Dawn are to earn salaries of $28,000 and $11,000, respectively. Any remaining income or loss is to be divided between Angela and Dawn using a 70:30 ratio. Angelas average capital is $54,000 and Dawns is $35,000. Prepare an income distribution schedule assuming the income of the partnership is (a) $97,000 and (b) $36,000. If no partnership agreement exists, what does the UPA 1997 prescribe as the profit or loss distribution percentages?