L Pinella (beginning capital, $80,000) and H. Johnston (beginning capital, $120,000) are partners. During 2012, the partnership earned net income of $90,000, and Pinella made drawings of $24,000 while Johnston made drawings of $32,000. a) Assume the partnership income - sharing agreement calls for income to be divided 40% to Pinella and 60% to Johnston Prepare the journal entry to record the allocation of net income. b) Assume the partnership income - sharing agreement calls for income to be divided with a salary of $40,000 to Pinella and $35,000 to Johnston, with the remainder divided 40% to Pinella and 60% to Johnston Prepare the journal entry to record the allocation of net income. c) Assume the partnership income - sharing agreement calls for income to be divided with a salary of $50,000 to Pinella and $45,000 to Johnston, interest of 10% on beginning capital, and the remainder divided 50% - 50%. Prepare the journal entry to record the allocation of net income. d) Compute the partners' ending capital balances under the assumption in part (c)