6. Frozen Partnership made net income of $68,000 in 2019. Elsa and her partner Anna, agreed to share net income as follows: salary of $15,000 for Elsa and $12,000 for Anna; 10% of each partner's capital balance (Elsa's capital $32,000; Anna's capital $28,000); and the remainder would be split 60% Elsa and 40% Anna. Compute the distribution of net income for 2019 in the space below. Net Income Elsa Anna Prepare the journal entry to record the distribution of net income for 2019. Date Account Debit Credit