Coburn (beginning capital, exist64,000) and Webb (beginning capital exist95,000) are partners. During 2017, the partnership earned net income of exist66,000, and Coburn made drawings of exist16,000 while Webb made drawings of exist23,000. 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. Assume the partnership income-sharing agreement calls for income to be divided with a salary of exist31,000 to Coburn and exist27,000 to Webb, with the remainder divided 35% to Coburn and 65% to Webb. Prepare the journal entry to record the allocation of net income. Assume the partnership income-sharing agreement calls for income to be divided with a salary of exist39,000 to Coburn and exist34,000 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 partners' ending capital balances under the assumption in part (c) above