6. Mr. A &Mr.B have a capital balance of 40,000 and 30,000 respectively. the net income for the year is 8,000. Prepare the necessary journal entries for each of the following cases: (A) Net Income is shared by 2:3 (B) Net Income is shared based upon the capital balance. (C) Mr. A&Mr.B are to be given salary allowances of 500 and 800, respectively. the remaining net income is to be divided equally (D) Each partner is to receive an interest of 5% on his or her capital balance. the remaining net income is to be divided based upon their capital balances