Assuming two partners, Beth and Scully are to be allowed salary allowances of $80,000, for Beth and $78000 for Scully; and that interest at 5% is to be allowed on beginning capital; and finally that the balance if any, is to be distributed equally. Beginning Capital Account Balances for Beth is $300,000 and Scully is $700,000.

Prepare a worksheet to determine the division of net income if the net income was (a)$200,000 / (b)$300,000