Bryce and Kendall are partners. The partnership agreement provides for salary allowances of $70,000 for Bryce and $57,000 for Kendall and for interest of 10 percent on each partner's invested capital at the beginning of the year. The balance of any remaining profits or losses is to be divided 30 percent to Bryce and 70 percent to Kendall. On January 1, 2019, the capital account balances were Bryce, $192,000, and Kendall, $214,000. Net income for the year was $190,000. 1. Record the following entries on December 31, 2019. A. Record the salary allowances for the year. B. Record the interest allowances for the year. C. Record the division of the balance of net income. D. Close the drawing accounts into the capital accounts. Assume that the partners have withdrawn the full amount of their salaries. 2. Prepare a schedule showing the division of net income to the partners as it would appear on the income statement for 2019