Pinella (Beginning Capital, $80,000) and H

Pinella (beginning capital, $80,000) and H. Johnston (beginning capital $120,000) are partners. During 2010, the partnership earned net income of $90,000, and Pinella made drawings of $24,000 while Johnston made drawings of $32,000.
Instructions
(a) Assume the partnership income-sharing agreement calls for income to be divided 45% to Pinella and 55% to Johnston. Prepare the journal entry to record the allocation of net income.
(b) Assume the partnership income-sharing agreement calls for income to be divided with a salary of $40,000 to Pinella and $35,000 to Johnston, with the remainder divided 45% to Pinella and 55% to Johnston. Prepare the journal entry to record the allocation of net income.
(c) Assume the partnership income-sharing agreement calls for income to be divided with a salary of $55,000 to Pinella and $45,000 to Johnston, interest of 10% on beginning capital, and the remainder divided 50%-50%. Prepare the journal entry to record the allocation of net income.
(d) Compute the partners' ending capital balances under the assumption in part (c).