The partnership agreement of Archie and Jughead has the following provisions: The partners are to earn 10 percent on the average capital. Archie and Jughead are to earn salaries of $20,000 and $10,000, respectively. Any remaining income or loss is to be divided between Archie and Jughead using a 70:30 ratio. Archie's average capital is $50,000 and Jughead's is $30,000. Required: Prepare an income distribution schedule assuming the income of the partnership is (a) $100,000 and (b) $15,000