Statement of partnership equity Heather Alien and Daniela Preda, partners In an accounting firm, are preparing their end-of-the-year statement of partnership equity. The partnership agreement states that Allen and Preda are each to receive a $7, 180 monthly salary allowance, which they withdraw in cash each month. The agreement also states that the division of net income is based on the partners' salary allowance, interest of 20% on their beginning investment plus any capital invested during the year, and the remainder shared equally. Allen's and Preda's capital account balances at the beginning of the year were $243, 360 and $205,000, respectively. On January 1, Allen contributed an additional $28,000 to the partnership. The partnership had net income of $284,000 for the year. Complete the statement of partnership equity for Allen and Preda, Accountants. Enter partner withdrawals as negative numbers