The partnership of Tatum and Brook shares profits and losses in a $60$: $40$ ratio respectively after Tatum receives a $10,000$ salary and Brook receives a $15,000$ salary. Prepare a schedule showing how the profit and loss should be divided, assuming the profit or loss for the year is: A$.$ $ $40,000$ B$.$ $ $25,000$ C$.($$ $5,000)$ In addition, show the resulting entries to each partner's capital account. Tatum's capital account balance is

$ $50,000$ and Brook's is $ $60,000$