At the end of its first year of operations on December 31, 2012, LAD Company's accounts show the following. Partner Drawings Capital Rory Lachelle $23,000 $48,000 Andy Andoh 14,000 30,000 Francine Dalek 10,000 25,000 The capital balance represents each partner's initial capital investment. Therefore, net income or net loss for 2012 has not been closed to the partners' capital accounts. Journalize the entry to record the division of net income for the year 2012 under each of the following independent assumptions (3) Net income is $19,000. Each partner is allowed interest of 10% on beginning capital balances. Lachelle is given a $12,000 salary allowance. The remainder is shared equally.