3. Prepare a statement of changes in equity and a classified balance sheet 2. Prepare the journal entry to close the Income Summary account to the partners' capital accounts. Keth Williams and Brian Adams were students when they formed a partnership several years ago for a part-time business called Music Works. Adjusted trial balance information for the year ended December 31.2023, appears below. "Assume all account balances are normal. "The partners made no investments during the year $41,000 of the note payable is due in May 2024 Required: 1. Prepare calculations that show how the profit should be allocated to the partners assuming the partnership agreement states that profit/(losses) are to be shared by allowing a $91,000 per year salary allowance to Willams, a $151,000 per year salary allowance to Adams, and the remainder on a 3.2 ratio. (Leave no cell blonk. Enter " 0 " when the answer is zero.)