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Problem 12-2A At the end of its first year of operations on December 31, 2017, NBS Company's accounts show the following. Art Niensted Greg Bolen Krista Sayler $22,800 13,600 1,600 $48,900 37,000 23,000 The capital balance represents each partner's initial capital investment. Therefore, net incone or net loss f investment. Therefore, net incole or net loss for 2017 Journalize the entry to record the division of net income for the year 2017 under each of the following itn indent manually.) depender (1) Net income is $31,300. Income is shared 6:3: 1. (2) Net income is $41,800. Niensted and Bolen are given salary allowances of $15,000 and $10,900, respective (3) Net income is $18,400. Each partner is allowed interest of 10% on beginning capital balances, dented is il Debit Credit No. Account Titles and Explanation