Coburn (beginning capital, $57,000) and Webb (beginning capital $91,000) are partners. During 2017, the partnership earned net income of $72,000, and Coburn made drawings of $16,000 while Webb made drawings of $26,000. (a) Assume the partnership income-sharing agreement calls for income to be divided 45% to Coburn and 55% 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.)