bender and Henderson Consultants share the net income of their partnership in the Following manner; salaries are $60 000 each; the interest rate on beginning capital is 9 percent; Bender's capital is $80 000 and Henderson's capital is $90 000; the remaining net income or net loss after salaries and interest on capital is paid is shared equally. Prepare the journal entries to distribute the profit or loss to the partners for years 3 and 4. The profits in years 3 and 4 were $300 000 and $140 000, respectively. GENERAL JOURNAL DAT PARTICULARS