I am preparing a trust tax return where there are 3 beneficiaries. They are supposed to receive one-third each. However, in 2021, the trust had income of $10,000 and the beneficiaries didn't exactly take their equal shares. There is still some money in the trust in 2022, so I need to also file a Form 1041 in 2022.  So here's how the distributions were made in 2021:

Beneficiary # 1 took 24%

Beneficiary # 2 took 38%

Beneficiary # 1 took 38%

When I prepare the Form 1041, do I allocate one-third to each regardless of how much they took as a distribution?