Veda Storey and Gordon Rogers have a partnership agreement with the following provisions for sharing profit or loss: 1. A salary allowance of $30,800 to Storey and $39,300 to Rogers 2. An interest allowance of 5% on capital balances at the beginning of the year 3. The remainder to be divided between Storey and Rogers on a 2:3 basis The capital balances on January 1, 2021, for Storey and Rogers were $85,000 and $103,000, respectively. For the year ended December 31, 2021, the Blossom Partnership had sales of $337,000; cost of goods sold of $254,000; operating expenses of $130,000; V. Storey drawings of $24,600; and G. Rogers drawings of $30,600.