In its first year of operation ending December 31, 2020, ABC Company's account shows the following (in thousands of USD)

Partner	Drawing	Capital
Andrew	$ 23,000	$ 48,000
Bob	14,000	30,000
Chapin	10,000	25,000

Capital balance is the initial capital investment of each partner. Therefore, the net income or net loss in 2020 is not closed to the partners' capital accounts.

Question :

Make a journal to record the distribution of net income in 2020 with the following independent assumptions.

1. Net income $ 30,000, Income divided by 6:3:1

2. Net income $ 40,000, Andrew and Bob with salary allowances each $ 15,000 dan $10,000, the balance divided equally.

3. Net income $ 19,000. Each partner is given a 10% interest on the initial capital balances. Andrew was given salary allowances of $15,000. The remainder is divided equally