Coburn (beginning capital, exist64,000) and Webb (beginning capital exist83,000) are partners. During 2017, the partnership earned net income of exist75,000, and Coburn made drawings of exist19,000 while Webb made drawings of exist21,000. 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.) Assume the partnership income-sharing agreement calls for income to be divided with a salary of exist31,000 to Coburn and exist26,000 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.) Assume the partnership income-sharing agreement calls for Income to be divided with a salary of exist40,000 to Cobum and exist35,000 to Webb, Interest of 12% on beginning capital, and the remainder divided 50%-50%. 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.) Compute the partners' ending capital balances under the assumption in part (c) above