Coburn (beginning capital, $63,000) and Webb (beginning capital $94,000) are partners. During 2017, the partnership earned net income of $58,000, and Coburn made drawings of $14,000 while Webb made drawings of $23,000. Assume the partnership income-sharing agreement calls for income to be divided 40% to Coburn and 60% 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 $30,000 to Coburn and $25,000 to Webb, with the remainder divided 40% to Coburn and 60% to Webb. Prepare the journal entry to record the allocation of net income