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 expenses of $122,200; V. Moore drawings of $22,582; and G. Anderson drawings of $27,072. Salary allowance V. Moore G. Anderson Total Deficiency remaining for allocation Interest allowance V. Moore G. Anderson Total Deficiency remaining for allocation Fixed ratio V. Moore G. Anderson Total Loss remaining for allocation Loss allocated to the partners