Coburn (beginning capital, $57,000) and Webb (beginning capital $92,000) are partners. During 2017, the partnership earned net income of $65,000, and Coburn made drawings of $14,000 while Webb made drawings of $25,000.

a) 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.

b) Assume the partnership income-sharing agreement calls for income to be divided with a salary of $30,000 to Coburn and $25,000 to Webb, with the remainder divided 35% to Coburn and 65% to Webb. Prepare the journal entry to record the allocation of net income.

c) Assume the partnership income-sharing agreement calls for income to be divided with a salary of $38,000 to Coburn and $33,000 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. Compute the partner's ending capital under this assumption.