ii) The Roten and Welborn Partnership incurred a loss of $30,000 for the current year. The beginning capital balances of the partners were respectively, $45,000 and $55,000. Prepare journal entries to transfer the loss to the partners' capital accounts based on the following agreements.

a)No mention of profit/loss agreement

b)Salary of $40,000 to Roten and $20,000 to Welborn, balance divided in the ratio of 3:2

c)Interest of 12% on beginning capital balances, balance divided in the ratio of 2:3