S. Olsen (beginning capital, $80,000) and M. Berry (beginning capital $120,000) are partners. During 2014 the partnership earned net income of $90,000, and Olson made drawings of $24,000 while Berry made drawings of $32,000. (a) Assume the partnership income-sharing agreement calls for income to be divided 40% to Olson and 60% to Berry. Prepare the journal entry to record the allocation of net income. Use journal paper provided below. (b) Assume the partnership income-sharing agreement calls for income to be divided with a salary of $40,000 to Olson and $35,000 to Berry, with the remainder divided 40% to Olson and 60% to Berry. Prepare the journal entry to record the allocation of net income. Use journal paper provided below. (c) Assume the partnership income-sharing agreement calls for income to be divided with a salary of $50,000 to Olson and $45,000 to Berry, interest of 10% on beginning capital, and the remainder divided 50%-50%. Prepare the journal entry to record the allocation of net income. Use journal paper provided below