Veda Moore and Gordon Anderson have a partnership agreement with the following provisions for sharing profit or loss:

A salary allowance of $$29,000$ to Moore and $$37,300$ to Anderson

An interest allowance of $5\%$ on capital balances at the beginning of the year

The remainder to be divided between Moore and Anderson on a $2$:$3$ basis

The capital balances on January $1,2024,$ for Moore and Anderson were $$77,100$ and $$94,900,$ respectively. For the year ended December $31,2024,$ the Moore Anderson Partnership had sales of $$319,600$; cost of goods sold of $$235,000$; operating expenses o $$122,200$; V$.$ Moore drawings of $$22,582$; and G$.$ Anderson drawings of $$27,072.$Prepare closing entry