8 of 10- 16E. . .View PoliciesCurrent Attempt in ProgressAt the end of its first year of operations on December 31, 2022, Oriole Company's accounts show the following.PartnerDrawingsCapitalArt Niensted$20,240$42,240Greg Bolen11,31226,400Krista Sayler8,80022,000The capital balance represents each partner's initial capital investment. Therefore, net income or net loss for 2022 has not been closedto the partners' capital accounts.(a)Journalize the entry to record the division of net income for the year 2022 under each of the following independent assumptions.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)1.Net income is $26,400. Income is shared 6:3:1.Q SearchTP6