2: Partnership 20 point - In its first year of operation ending December 31, 2020, ABC Company's account shows the following (in thousands of USD) Partner Andrew Bob Chapin Drawing $ 23,000 Capital $ 48,000 14,000 10,000 30,000 25,000 Capital balance is the initial capital investment of each partner. Therefore, the net income or net loss in 2020 is not closed to the partners' capital accounts. Question: Make a journal to record the distribution of net income in 2020 with the following independent assumptions. 1. Net income $ 30,000, Income divided by 6:3:1 2. Net income $ 40,000, Andrew and Bob with salary allowances each $ 15,000 dan $10,000, the balance divided equally. 3. Net income $ 19,000. Each partner is given a 10% interest on the initial capital balances. Andrew was given salary allowances of $15,000. The remainder is divided equally