Problem 2. Elizabeth, Charles and Henry are partners. As of December 31, 2022, their unadjusted capital accounts were $50,000,$30,000 and $20,000, respectively. The partners agreed that (1) of the first $50,000 of net income, Charles would receive a $20,000 salary allowance and Henry would receive a $30,000 salary allowance, (2) he next $60,000 of net income would be divided equally by the partners, and (3) the remainder of profits and losses would be distributed in proportion to the year-end unadjusted capital accounts of the partners. Requirements 1. Journal the distribution of net income to the partners if the partnership had net income of $200,000. 2. Journal the distribution of net income to the partners if the partnership had net income of $100,000