Brown and Greene formed a partnership and initially invested $70,000 and $110,000 respectively. During its first year of operations, 2019, the partnership recorded net loss of $100,000. Required: a) Prepare calculations showing how the income should be allocated to the partners assuming the partners agreed to share income by allowing a $80,000 per year salary allowance to Brown, a $90,000 per year salary allowance to Greene, 10% interest on their initial investments, and the balance split 4:1 respectively. b) Record the journal entry allocating the income to Brown and Greene at year end