On January $1,$ Tan and Green form a partnership. Tan contributes inventory valued at $$81,200$ and equipment valued at $$111,200$ to the partnership. The partnership also accepts Tan's $$91,000$ long$-$term note payable associated with the equipment. Green contributes $$100,000$ cash to the partnership. The partnership agreement states that Green receives an annual salary allowance of $$36,000,$ and both partners get an annual interest allowance of $10\%$ of their initial capital investment. Any remaining income or loss is to be shared equally. On December $18,$ Tan withdrew $$25,000$ cash and Green withdrew $$33,000$ cash. Net income was $$83,800$ for the first year ended December $31.$

Calculate each partner's share of net income, and record the entries to close Income Summary and each partner's withdrawals account.