Daisey Brodsky and Jim Leigh began a partnership on February 1, 2021, by investing $58,000 and $86,000, respectively. They agree to share profit and losses by allocating yearly salary allowances of $58,200 to Daisey and $42,000 to Jim, an interest allowance of 8% on their investments, and to split the remainder 55:45. During the year, Daisey withdrew $34,900 and Jim withdrew $18,200. The partnership recorded a loss of $14,300 in its first fiscal year. Prepare a schedule showing the division of the loss for the year. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) BRODSKY AND LEIGH Division of Loss D. Brodsky J. Leigh Total Loss $ Salary allowance D. Brodsky $ J. Leigh $ Total Deficiency remaining for allocation Interest allowance D. Brodsky J. Leigh Total Deficiency remaining for allocation Fixed ratio D. Brodsky J. Leigh Total Loss remaining for allocation Loss allocated to the partners $ $ $ $ Prepare the journal entry to close the Income Summary account at the end of the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To close Income Summary.)