Ardis and Rusk share profits and losses on a fractional-share basis, with three-fifths for Ardis and two-fifths for Rusk. This year the firm has a net income of $60,000. The beginning Capital balances for the year were

$126,000 for Ardis and $84,000 for Rusk. The balances of the Drawing accounts are $32,000 for Ardis and $26,000 for Rusk. Journalize the entries to close Income Summary and the partners’ Drawing accounts on December 31.