Evercive $5-16($Algorithmic$)(1\mathrm{.}0\mathrm{.}3)$ evenly throughout the yeat Elizabeth and Jonathan are sole equal shareholders of Fhondell from lanuary $1$ to derit Jo$.$ Oe May $14,$ Eluabert sells all of her stock to Marshall. Rhondelt makes two Sistrloutions to shareholders doring the rear: a total of $1845,400($ $$120200$ ts Flizabeth and $$123,200$ to Jonathan$)$ on Aprll $30$ and a total of to lonathan and $$215$ acon Narshall$)$ oe December $31.$

Determine the allocation of the distributions by completing the table below, Assume that the sharehodders haret meflicient baris ie shert stbck for any amount that is treated as return of capital. Mesand fieal anserers to the nearest dellar.

$\backslash$table$[[,$Ifene Current IS $8,$IFum Ancumelated $15$ B$,$Trealed as Meflure of Gapilal$],[$Apre $30$ distritution of $1346,400,x,-,4],[$December $31$ starbution of $$431\mathrm{.}200,$x$,4,4]]$