How to record partnership reports (net income) Accounting Help!! (General Journal) need guidance!?

The Levin and Motes partnership reports net income of $60,000. partner salary allowances are Levin $25,000 and Motes $20,000. No intrest allowance will be used. Any remaining income is shared 60:40 ratio.
A. Determine the amount of net income allocated to each partner: I [...]