Veda Moore and Gordon Anderson have a partnership agreement with the following provisions for sharing profit or loss: 1. A salary allowance of $29,000 to Moore and $37,300 to Anderson 2. An interest allowance of 5% on capital balances at the beginning of the year 3. 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 expense $122,200; V. Moore drawings of $22,582; and G. Anderson drawings of $27,072. (a) Prepare an income statement for Moore Anderson Partnership for the year