Zheng invested $176,000 and Murray invested $276,000 in a partnership. They agreed to share incomes and losses by allowing a $79,000 per year salary allowance to Zheng and a $59,000 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 $143,000, the journal entry to allocate net income is:

"Muille Croce Debit Income Summary, $143,000; Credit Zheng, Capital, $71,500, Credit Murray, Capital, $71,500. Debit Income Summary, $143,000; Credit Zheng, Capital, $50,200, Credit Murray, Capital, $92,800. Debit Income Summary, $143,000; Credit Zheng, Capital, $76,500, Credit Murray, Capital, $66,500. O Debit Income Summary, $143,000; Credit Zheng, Capital, $46,300, Credit Murray, Capital, $96,700. Debit Zheng, Capital, $76,500, Debit Murray, Capital, $66,500; Credit Income Summary, $143,000