The partnership agreement of Jones, King, and Lane provides for the annual allocation of the business's profit or loss in the following sequence: - Jones, the managing partner, receives a bonus equal to 25 percent of the business's profit. - Each partner recelves 20 percent interest on average capital investment. - Any residual profit or loss is divided equally. The average capital investments for 2021 were as follows: The partnership earned $82,000 net income for 2021 . Prepare a schedule showing how the 2021 net income should be allocated to the partners. (Loss amounts should be indicated with a minus sign.)