Pepito and Pepo had capital balances of $80,000 and $100,000 respectively at the beginning of year 2020. The articles of partnership provide for salary allowances of $30,000 and $36,000 respectively, an allowance of interest at 10% on the capital balances at the beginning of the year, with the remaining net income divided equally. Net income for the year 2020 was $120,000. Present the income division section of the income statement for the year 2020. Assuming that a net loss for the year 2021 is ($30,000), present the loss division section of the income statement for the year 2021.