Interactive Media, LLC, has three members: VC Partners, Colin Campella, and Active Graphics, LLC. On January 1, 20Y2, the three members had equity of $165,000, $40,000, and $100,000, respectively. VC Partners contributed an additional $40,000 to Interactive Media, LLC, on June 1, 20Y2. Colin Campella received an annual salary allowance of $95,700 during 20Y2. The members' equity accounts are also credited with 18% interest on each member's January 1 capital balance. Any remaining income is to be shared in the ratio of 4:3:3 among the three members. The revenues, expenses, and net income for Interactive Media, LLC, for 20Y2 were $611,572, $291,572 and $320,000, respectively. Amounts equal to the salary and interest allowances were withdrawn by the members. a. Determine the division of income among the three members. If an amount box does not require an entry, leave it blank. Schedule of Division of Income Line Item Description VC Partners Colin Campella Active Graphics, LLC Salary allowance Interest allowance Remaining income (4:3:3) Net income $ Total b. Journalize the entry to close the revenues and expenses to the member equity accounts. If an amount box does not require an entry, leave it blank. (1) c. Journalize the closing journal entry for the member withdrawals of salary and interest. If an amount box does not require an entry, leave it blank. (2)