E12.5 (LO2) Coburn (beginning capital, $60,000) and Webb (beginning capital $90,000) are partners. During 2020, the partnership earned net income of $80,000, and Coburn made drawings of $18,000 while Webb made drawings of $24,000. & Assume the partnership income-sharing agreement calls for income to be divided with a salary of $10,000 to Coburn and $35.000 to Webb, interest of 10% on beginning capital, and the remainder divided 50%-50% Prepare the journal entry to record the allocation of net income. d. Compute the partners ending capital balances under the assumption in part (e)