Matt Albin, Ryan Peters, and Seth Ramsey invested $82,000, $49,200, and $32,800, respectively, in a partnership. During its first calendar-year, the firm earned $135,000. Required Prepare the entry to close the firm's Income Summary account as of its December 31 year-end and to allocate the $135,000 net income to the partners under each of the following separate assumptions. (Round answers to whole dollars.) The partners (1) have no agreement on the method of sharing in- come and loss; (2) agreed to share income and loss in the ratio of their beginning capital investments; and (3) agreed to share income and loss by providing annual salary allowances of $48,000 to Albin, $36,000 to Peters, and $25,000 to Ramsey; granting| 10% interest on the partners' beginning capital investments; and sharing the remainder equally.