The partnership agreement of Angela and Dawn has the following provisions: 1. The partners are to earn 10 percent on the average capital. 2. Angela and Dawn are to earn salaries of $28,000 and $10,500, respectively. 3. Any remaining income or loss is to be divided between Angela and Dawn using a 70:30 ratio. Angelas average capital is $56,000 and Dawns is $42,000. Required: Prepare an income distribution schedule assuming the income of the partnership is (a) $81,000 and (b) $34,000. If no partnership agreement exists, what does the UPA 1997 prescribe as the profit or loss distribution percentages?