partnership Tax return | Best way for partners to take a dividend

[vitester]

 partnership formed in Feb.03 2020 . 3 partners 1)50%  2)25%  3)25% 

2020 gross sales 112,096 Total operating expenses 64913 (34000 of which was owner draw partner 1) Net Income 47182 Partners 2 and 3 invested 5000 each as startup capital Partner 1 zero investment

want to leave 10,000 in bank as operating capital and disburse the balance between partners - partners 2 and 3 get the 5000 investment returned and receive a dividend payout of 25% each -partner 1 receives a dividend payout of 50% Partner 1 withdrew 34000 out of total operating cost as owner draw. The question is what is the best way to deal with taxes and how would it be split between the 3 partners?

[Anonymous_]

Unless there is an agreement to the contrary, the partners will report their share of the net income in accordance with their ownership interests.