Clinton and Dole had capital balances of $120,000 and $180,000 respectively at the beginning of the current fiscal year. The articles of partnership provide for salary allowances of $18,000 and $20,000 respectively, an allowance of interest at 12% on the capital balances at the beginning of the year, with the remaining net income divided equally. Net income for the current year was $100,000. (a) Present the income division section of the income statement for the current year. (b) Assuming that the net income had been $50,000 instead of $100,000, present the income division section of the income statement for the current year