Coburn (beginning capita, 558,000) and Webb (teginning capital \$84,000) are partoers. During 2022, the parthership earned net incorve of $71,000, and Coburn made drawings of $18,000 while Wcbb made drawings of $20,000. (2) Asume the psitnership incorne-stiaing apreement calls for income to be divided 35% to Coburn and 65% to Webb. Prepare the cournal cotry to record the albcation of net income. FCredit octount titles are outomotically indented when omount is entered. Do not indent manuallyd