Carla Vista Company reported net income of $83,800. The partnership agreement provides for salaries of $21,900 to Miley and $17,200 to Guthrie. They divide the remainder 30% to Miley and 70% to Guthrie. (a1) Calculate division of net income. Prepare the closing entry. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.)