sharp and townson had capital balances of 60,000 and 90,000 respectively at the beginning of the current fiscal year. the articles of partnership provide for salary allowances of 25,000 and 30,000 respectively. an allowance of interest at 12% on the capital balances at the beginning of the year, with the remaining net income divided equally. net income for current year was 100,000...(A) present the income division section of the incoe statement for the current year.