At the end of its first year of operations on December 31, 2022, Sheridan Company's accounts show the following. Partner Drawings Capital Art Niensted $26,220 $54,720 Greg Bolen 11,676 34,200 Krista Sayler 11,400 28,500 The capital balance represents each partner's initial capital investment. Therefore, net income or net loss for 2022 has not been closed to the partners' capital accounts. (a) 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 manually.) 1. Net income is $34,200. Income is shared 6:3:1. 2. Net income is $45,600. Niensted and Bolen are given salary allowances of $17,100 and $11,400, respectively. The remainder is shared equally. 3. Net income is $21,660. Each partner is allowed interest of 10% on beginning capital balances. Niensted is given a $17,100 salary allowance. The remainder is shared equally.