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 with a salary of $37,000 to Coburn and $32,000 to Webb, interest of 11% on beginning capital, and the remainder divided 50%50%. 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.)