Zheng invested $136,000 and Murray invested $236,000 in a partnership. They agreed to share incomes and losses by allowing a $69.000 per year salary allowance to Zheng and a $49,000 per year salary allowance to Murray, plus an interest allowance on the partners' beginning-year capital investments at 10 %, with the balance to be shared equally. Assuming net income for the current year is $123.000. the journal entry to allocate net income is: Multiple Cholce Debit Zheng. Capital, $66,500. Debit Murray, Capital, $56,500: Credit Income Summary, $123,000: Debit Income Summary, $123,000; Credit Zheng, Capltal, $66,500, Credit Murray, Capltal, $56,500. Debit Income Summary, $123,000; Credit Zheng. Capltal, $44,300, Credit Murray, Capital, $78,700. Debit Income Summary, $123,000; Credit Zheng. Capltal, $61,500, Credit Murray, Capital, $61,500. Debit Income Summary. $123,000; Credit Zheng. Capital. $42,200, Credit Murray, Capital, $80,800