Prepare a partners' capital statement for the year under assumption (3) above. (List items that increase partners capital first.) At the end of its first year of operations on December 31, 2022, Oriole Company's accounts show the following. The capital balance represents each partner's initial capital investment. Therefore, net income or net loss for 2022 has not been closed to the partners' capital accounts. Prepare a schedule showing the division of net income under assumption (3) above. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g. 15,000 or parenthesis e.g. (15,000). Journalize the entry to record the division of net income for the year 2022 under each of the following independent assumption (Credit account titles are automatically indented when amount is entered. Do not indent manually.) 1. Net income is $26,400. Income is shared 6:3:1. 2. Net income is $35,200. Niensted and Bolen are given salary allowances of $13,200 and $8,800, respectively. The remainder is shared equally. 3. Net income is $16,720. Each partner is allowed interest of 10% on beginning capital balances. Niensted is given a $13,200 salary allowance. The remainder is shared equally