Sunland Company reported net income of $84,400. The partnership agreement provides for salaries of $20,100 to Miley and $18,900 to Guthrie. They divide the remainder 35% to Miley and 65% to Guthrie. Calculate division of net income. Miley Guthrie Division of net income Prepare the closing entry. (Credit occount titles are automatically Indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit