Distribution of Partnership Income

During the first year, the Bob and Kim partnership in SE 2 earned an income of $5,000. Assume the partners agreed to share income and losses by figuring interest on the beginning capital balances at 10 percent, allowing a salary of $6,000 to Bob, and dividing the remainder equally. How much income (or loss) should be transferred to each Capital account?

I have completed SE 2 just in case you need it to answer this question I have posted it below along with my answer:

SE 2. Bob contributes cash of $12,000, and Kim contributes office equipment that cost $10,000 but is valued at $8,000 to the formation of a new partnership. Prepare the entry in journal form to form the partnership.

Answer:

Dr Cr

Cash 12,000

Office Equipment 8,000

Bob, Capital 12,000

Kim, Capital 8,000