At the end of its first year of operations on December 31, 2022, Sunland Company's accounts show the following. Journalize the entry to record the division of net income for the year 2022 under each of the following independent assumptions. (Credit account titles are automatically indented when amount is entered. Do not indent manully.) 1. Net income is $28,200. Income is shared 6:3:1. 2. Net income is $37,600. Niensted and Bolen are given salary allowances of $14,100 and $9,400, respectively. The remainder is shared equally. 3. Net income is $17,860. Each partner is allowed interest of 10% on beginning capital balances. Niensted is given a $14,100 salary allowance. The remainder is shared equally. 2. 3. Prepare a schedule showing the division of net income under assumption (3) above. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g. -15,000 or parenthesis e.g. (15,000).) (c) Prepare a partners' capital statement for the year under assumption (3) above. (List items that increase partners capital first.) SUNLAND COMPANY Partners' Capital Statement