The partnership of Robinson & Garcia started the fiscal year on January $1,2025,$ with capital balances as follows: L$.$ Robinson $$44,000$ and M$.$ Garcia $$41,600.$Robinson & Garcia had a very disappointing fiscal year ended December $31,2025.$ Before closing the Income Summary and Drawings accounts, the balance in the Income Summary account was a debit of $$54,180.$ The poor results of the year are due to the recording of a loss from a lawsuit during the year.By the end of May $2025,$ the partners determined that available cash in the business would be small, so they stopped withdrawing funds. As of May $31,2025,$ L$.$ Robinson had withdrawn $$7,560$ and M$.$ Garcia had withdrawn $$10,080.$ No other withdrawals were made for the remainder of the year. Once the judgement against the partnership was issued, additional cash had to be invested to make a payment on the settlement. On October $15,2025,$ Robinson and Garcia each invested $$25,200$ cash into the partnership.The partnership agreement of Robinson & Garcia provides for the division of any profit or loss using the following formula:$1.$A salary allowance of $$25,200$ to Robinson and $$27,720$ to Garcia$\mathrm{.}2.$An interest allowance of $5\%$ on capital balances at the beginning of the year$\mathrm{.}3.$The remainder to be divided between Robinson & Garcia on a $3$:$2$ basis.Prepare a summary entry for the withdrawals taken by the partners to May $31,2025.$Summary l$.$robinson drawing dr $7560,$garsia drawing dr $10080$cash cr $17640$Prepare the entry on October $15,2025,$ to record the additional investments by the partners$2025$Oct. $15$Dr cash $50400$Cr L robinson capital $25200$Cr gasia capital $22500$Prepare a schedule to show how the profit or loss will be allocated to the two partners