2) The Clancy and Flanagan Partnership incurred a net loss of $40,000 for the current year. The beginning capital balances of the partners were respectively, $35,000 and $45,000. Prepare journal entries to transfer the net loss to the partners' capital accounts based on the following agreements. a) No mention of net income/loss agreement. b) "Salary of $30,000 to Clancy and $10,000 to Flanagan, balance divided in the ratio of 3:2. c) Interest of 10% on beginning capital balances, balance divided in the ratio of 2:3