L$.$ Pinella $($beginning capital, $$80,000)$ and H$.$ Johnston $($beginning capital $$120,000)$ are partners. During $2012,$ the partnership earned net income of $$90,000,$ and Pinella made drawings of $$24\mathrm{.}000$ while Johnston mace drawings of $$32,000.$Instructions:$($a$)$ Assume the partnership income$-$sharing agreement calls for income to be divided $40\%$ to Pinella and $60\%$ to Johnston. Prepare the journal entry to record the allocation of net income.$($b$)$ Assume the partnership income$-$sharing agreement calls for income to be divided with a sulary of $$40,00010$Pinella and $$35,000$ to Johnston, with the remainder divided $40\%$ to Pinella and $60\%$ to Jahnston. Prepare the journal entry to record the allocation of net income.$($c$)$ Assume the partnership income$-$sharing agreement calls for income to be divided with a salary of $550\mathrm{.}000$ t Pinella and $$45,000$ to Johnston, interest of $10\%$ on beginning capital, and the remainder divided $50\%-50\%.$ Prepure the journal entry to record the allocation of net income.$($d$)$ Compute the partners' ending capital balances under the assumption in part $($c$).$