Coburn (beginning capital, $57,000) and Webb (beginning capital $87,000) are partners. During 2020, the partnership earned net income of $66,000, and Coburn made drawings of $17,000 while Webb made drawings of $23,000.

Assume the partnership income-sharing agreement calls for income to be divided 35% to Coburn and 65% to Webb. Prepare the journal entry to record the allocation of net income.

Assume the partnership income-sharing agreement calls for income to be divided with a salary of $35,000 to Coburn and $27,000 to Webb, with the remainder divided 35% to Coburn and 65% to Webb. Prepare the journal entry to record the allocation of net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

I dont understand please show me how to get it thanks :)

Account Titles and Explanation Debit Credit Income Summary 66000 Coburn, Capital 23100 Webb, Capital 42900 Account Titles and Explanation Debit Credit Income Summary 66000 Coburn, Capital 15750 Webb, Capital