Marisa,Andrew and David Are Partners in the MAD Company

Marisa,Andrew and David are partners in the MAD Company.Their average capital balances for the current year were $48,000,$63,000 and $54,000,respectively.Their partnership income sharing agreement includes the following provisions: (1)A salary allowance of $25,000 for Marisa and $20,000 for David,(2)a 10% return on average capital for all partners,and (3)any remainder divided equally.Determine the increase or decrease in each of the partners' capital accounts assuming (
A)net income is $66,000 and (b)net loss is $4,500.