Daja and Whitnee had capital balances of $140,000 and $160,000, respectively at the beginning of the current fiscal year. The articles of partnership provide for salary allowances of $25,000 and $35,000, respectively, an allowance of interest at 12% on the capital balances at the beginning of the year, with the remaining net income divided equally. Net income for the current year was $120,000. a. Present the income division section of the income statement for the current year. b. Assuming that the net income had been $50,000 instead of $120,000, present the income division section of the income statement for the current year.