Coburn (beginning capital, $64,000) and Webb (beginning capital $95,000) are partners. During 2017, the partnership earned net income of $66,000, and Coburn made drawings of $16,000 while Webb made drawings of $23,000. 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.