help please

core and Hill formed the CH Partnership and have capital balances of the $28,000 and 124,000, respectively, on January 1, 2007. Net Income at December 31, 2007 was $30,000. The partnership agreement provides for: a.) Salary allowances of $8,400 to Cole and $6,000 to Hill. b.) Interest allowances of 10% on capital balances at the beginning of the year. c.) The remainder of net income is shared equally. Instruction: Show the division of net income to each partner and prepare the entry to record the division of net income