Paper 1 October/November 2005 Accounting (9706/01) A Level

L and M are partners sharing profits and losses equally. This year M’s share of the profit is $\$ 18000$.
Next year they plan to change the partnership agreement so that L has an annual salary of $\$ 10000$ and a one-third share of any profits or losses.
What does the total partnership profit for next year need to be for M to receive the same amount of profit as this year?