The Pelosi, Trump, and Biden (PTB) Partnership had the following balance sheet on December 31st 2020:

Cash	50000		accounts payable		200000
account rec.	200000		note payable		100000
inventory	300000
building	300000		Pelosi capital		100000
equipment	200000		Trump capital		700000
land	100000		Biden capital		50000
total asset	1150000

Pelosi, Trump and Biden equally share profits: Pelosi 40%, Trump 50% Biden 10%. Pelosi gets a salary of $40,000. Trump gets a salary of $50,000. Biden doesn't get a salary. Partners receive interest at 10% on their beginning of the year capital balance.

Each year Pelosi takes out $70,000 for beauty treatments, Trump takes out $55,000 for Orange Hair Dye, and Biden takes out $20,000 for ice cream.

Income before partner interest and partner salaries is as follows:

2021	$300,000
2022	$40,000
2023	$315,000

Required:

A) determine the distribution of income to the partners each year.

B) determine the ending capital balance of each partner on December 31st 2021, 2022 and 2023.