What is the amount of income that will be allocated to each partner using the details below?

Question

A and B are partners. at the beginning of the current year, A's capital account is $30000, and B's is $50000. A and B decided to allocate income with 10% interest on capital balances at the beginning of the period and divide the balance equally. Net income for the current year is $80000. Each partner withdrew $150000 for personal use during the year. What is the amount of income that will be allocated to each partner?

Answer 1

I think there's a typo somewhere. The partners didn't have enough to withdraw $150,000 each. In any case, it doesn't matter. The 10% interest is calculated on capital balance at the BEGINNING of the period with the balance divided equally.
At the beginning of the period the capital balances were A : $30,000 and B : $50,000, so A's interest is $3,000 and B's interest is $5,000.

Net income was $80,000. Deduct the $8,000 interest and the balance is $72,000 to be divided equally, so each partner gets $36,000 in addition to his interest.