Flintstone and Rubble have a partnership agreement which includes the following provisions regarding sharing net income or net loss: 1. A salary allowance of $48.000 to Flintstone and $36,000 to Rubble. 2. An interest allowance of 10% on capital balances at the beginning of the year. 3. The remainder to be divided 60% to Flintstone and 40% to Rubble. The capital balance on January 1. 2017. for Flintstone and Rubble was $90.000 and $120.000. respectively. During 2019, the Flintstone and Rubble Partnership had sales of $495.000, cost of goods sold of $290.000, and operating expenses of $85.000. Instructions Prepare an income statement for the Flintstone and Rubble Partnership for the year ended December 31, 2019. As a part of the income statement include a Division of Net Income to each of the partners