A. Lammers and B. Sanger have decided their partnership earnings will be shared as follows: (a) 9% interest allowance on capital balances at the beginning of the year, (b) remainder to be shared equally. Capital balances of Lammers and Sanger at the beginning of the year are $81,000 and $30,000, respectively. Net income is $13,000 for the year. Record the journal entry to update the capital balances of Lammers and Sanger on December 31.