Zheng invested $148,000 and Murray invested $248,000 in a partnership. They agreed to share incomes and losses by allowing a $72,000 per year salary allowance to Zheng and a $52,000 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 $129,000, the journal entry to allocate net 124 income is: Skipped Multiple Choice Debit Income Summary, $129,000; Credit Zheng, Capital, $69,500, Credit Murray, Capital, $59,500. Debit Income Summary, $129,000; Credit Zheng, Capital, $64,500, Credit Murray, Capital, $64,500. Debit Income Summary, $129,000; Credit Zheng, Capital, $44,600, Credit Murray, Capital, $84,400. Debit Zheng, Capital, $69,500, Debit Murray, Capital, $59,500; Credit Income Summary, $129,000; Debit Income Summary, $129,000; Credit Zheng, Capital, $44,900, Credit Murray, Capital, $84,100