12-5 C where $20900 came from?

Exercise 12-5 Coburn (beginning capital, $57,000) and Webb (beginning capital $82,000) are partners. During 2017, the partnership earned net income of $70,000, and Coburn made drawings of $16,000 while Webb made drawings of $21,000. Assume the partnership income-sharing agreement calls for income to be divided 40% to Coburn and 60% to Webb. Prepare the journal entry to record the allocation of net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Salaries Expense Cash Drawings Income Summary Webb, Capital Coburn, Capital Drawings Income Summary Coburn, Capital Salaries Expense Webb, Capital Cash Salaries Expense Coburn, Capital Drawings Income Summary Webb, Capital Cash Link to Text Assume the partnership income-sharing agreement calls for income to be divided with a salary of $32,000 to Coburn and $23,000 to Webb, with the remainder divided 40% to Coburn and 60% to Webb. Prepare the journal entry to record the allocation of net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Cash Coburn, Capital Webb, Capital Salaries Expense Drawings Income Summary Cash Salaries Expense Drawings Income Summary Coburn, Capital Webb, Capital Webb, Capital Drawings Cash Income Summary Coburn, Capital Salaries Expense Link to Text Assume the partnership income-sharing agreement calls for income to be divided with a salary of $41,000 to Coburn and $36,000 to Webb, interest of 10% on beginning capital, and the remainder divided 50%50%. Prepare the journal entry to record the allocation of net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Cash Webb, Capital Salaries Expense Drawings Income Summary Coburn, Capital Cash Salaries Expense Income Summary Drawings Coburn, Capital Webb, Capital Drawings Coburn, Capital Webb, Capital Salaries Expense Cash Income Summary Link to Text Compute the partners ending capital balances under the assumption in part (c) above. Ending capital Coburn $ Webb

• Date	Accounts	Debit$	Credit$
  a.	Income Summary	70,000
  	Coburn Capital($70,000*40%)		28,000
  	Webb Capital($70,000*60%)		42,000
  b.	Income Summary	70,000
  	Coburn Capital[$32,000+$15,000*40%]		38,000
  	Webb Capital($23,000+$15,000*60%]		32,000
  c.	Income Summary	70,000
  	Coburn Capital[$41,000+$5,700-($20,900*50%]		36,250
  	Webb Capital[$36,000+$8,200-($20,900*50%]		33,750
  d.	Coburn Capital=$57,000+$36,250-$16,000= $77,250
  	Webb Capital=$82,000+$33,750-$21,000=$94,750