Please put the following in a general journal

S. Jenson and J. Smith have a partnership that has earned a net income of $110000 this year.It is now December 31.

Journalize the allocation of net income to each partner based on the following scenarios:

a) Jenson and Smith divide the profits equally.

b) Jenson has a capital balance of $5400 and Smith has a capital balance of $40,000.They each get paid a salary of $5000, earn 10% interest from their capital balances, and the remainder of net income is divided equally.