P 1. 2.f. Chan’s share of loss, 20x1: $11,000

P 2. 1. Gregory’s share of income: $112,500

P 3. d. Luke, Capital: $94,000

P 4. 1. Cash distribution to Dawn: $208,800

P 5. Cash distribution to Stanford: $108,000

P 6. 3. Gloria’s share of income: $16,080

P 7. d. Maureen, Capital: $96,000

P 8. Cash distribution to Nguyen: ($168,000)