David and Warren had capital balances of $140,00 and $160,000 respectively at the beginning of the current fiscal year. The Articles of partnership provide for salary allowances of $25,000 and $30,000 respectively, an allowance of interest at 12% on the capital balance at the beginning of the year, with the remaining net income divided equally. Net income for the current year was $120,000. A) Present the income division section of the income statement for the current year. B) Assuming that the net income had been $50,000 instead of $120,000, present the income division section of the income statement for the current year