Coburn (beginning capital, $60,000 ) and Webb (beginning capital $86,000 ) are partners. During 2022 , the partnership earned net ncome of $74,000, and Coburn made drawings of $20,000 while Webb made drawings of $22,000. 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 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.)