Answer:
Tyler year-end capital account 373,500
Piper year-end capital account 196,500
Explanation:
income 290,000
interest: (14,000) (210,000 x 5% + 70,000 x 5%)
salaries: (81,000) (36,000 + 45,000)
remainder 195,000
Tyler:
210,000 + 5% interest + 36,000 salary + 195,000 x 3/5 = 373.500
Piper
70,000 + 5% interest + 45,000 salary + 195,000 x 2/5 = 196,500
