Abner and daisy had capital balances of $120,000 and $180,000 respecitvely at the beginning of the current fiscal year. The articles of partnership provide for salary allowances of $18,000 and $20,000 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 $50,000. Present the income division section of the income statement for the current year.