LOUP CITY, Neb. (AP) – Two people from North Carolina -including a 12-year-old boy – have died in a boating accident at Sherman Reservoir in central Nebraska.     A Nebraska Game and Parks Commission news release says12-year-old Joshua Rowley and a 19-year-old man, both of Kernersville, N.C., died after the tube they were riding collidedwith a pontoon boat Sunday evening in the lake.     Authorities have not released the name of the 19-year-oldpending notification of his family.  The commission says the younger boy was pronounced dead at the scene of the accident. The 19-year-old was taken to a Kearney hospital, where he died.  The 39-year-old pontoon boat driver from Wood River was arrestedon suspicion of boating while drunk.     The reservoir is about 40 miles northwest of Grand Island incentral Nebraska.