uestion 1 he partnership of Bher and Dhillips reports net income of $1 ncome will include a 21400. The partners share equally in income and losses. The entry to record the partners share of net credit to Bher, Capital for t 60 700. debit to Dhillips, Capital for $60700 credit to Dhillips, Drawing for $60700. O credit to Income Summary for $121400. O