Question two: F. Astaire and G. Rogers have capital balances on January 1 of $50,000 and $40,000, respectively. The partnership income-sharing agreement provides for (1) annual salaries of $20,000 for Astaire and $12,000 for Rogers, (2) interest at 10% on beginning capital balances, and (3) remaining income or loss to be shared 80% by Astaire and 20% by Rogers. Instructions (a) Prepare a schedule showing the distribution of net income, assuming net income is (1) $60,000 and (2) $20,000. (b) Journalize the allocation of net income in each of the situations above