M. Gomez (beginning capital $50,000) and I. Inez (beginning capital $80,000) are partners. In 2021 the partnership earned a net income of $60,000. Assume the partnership income-sharing agreement calls for income to be divided with a salary of $40,000 to Gomez and $30,000 to Inez, the interest of 10% on beginning capital, and the remainder divided 70%-30%. Prepare the schedule and journal entry to record the allocation of net income. a