Prepare a schodule showing the division of net income under assumption (3) above. (If an amount reduces the occount balance then enter with a negative sign preceding the number e.g. - 15,000 or parenthesis e. . (15,000). Prepare a partners capital statement for the year under assumption (3) above. (List items that increase partners capital fist. At the end of its first year of operations on December 31,2022, Carla Vista Company's accounts show the followirg. The capital balance represents each partner's initial capital imestment. Therefore, net income or net loss for 2022 has not been clesed to the partners' capital accounts. Journalize the entry to record the division of net income for the year 2022 under each of the following independent assumptions, (Credit account tities are automatically indented when amount is entered. Do not indent ananually) 1. Net incothe is $28,600, income is shared 6:3;1. 2 Net income is $30,400. Niensted and Bolen are given salaryallowances of $14,400 and $9,600, ceisectively. The remainder is shared equally. 3. Net incoune is $18,240. Each partnes is allowed interest of 10 Kion beginaing capital balances. Niensted is given a $14,400 salary aliowance. The remainder is shared equally