VI$.$ Net Income distribution and computation of partner$$s capital balance

Use the following information for the next $2$ questions.

PS PARTNERSHIP. On January $1,2023,$ Psalm and Trisha formed PS Partnership. The article of co$-$partnership provides that profit or loss shall be distributed accordingly:

$15\%$ interest on average capital balance.

$$ P$30,000$ and P$80,000$ quarterly salary for Psalm and Trisha, respectively.

$$ The remainder shall be distributed in the ratio of $4$:$6$ for Psalm and Trisha, respectively.

The following transactions regarding the capital balance of the partners for year $2023$ are provided:

Questions:

$1.$ What is the capital balance of Psalm on December $31,2023?$

$2.$ What is the capital balance of Tricia on December $31,2023?$