Dell Willis, Lara Hart, and Susan Butler invested \(\$ 66,400, \$ 58,100\), and \(\$ 41,500\), respectively, in a partnership. During its first year, the firm earned \(\$ 175,500\).

\section*{Required}
Prepare entries to close the firm's Income Summary account as of December 31 and to allocate the net income to the partners under each of the assumptions below. (Round your answers to the nearest whole dollar.)

a. The partners could not agree as to the method of sharing incomes.
\(b\). The partners agreed to share net incomes and losses in the ratio of their beginning investments.

c. The partners agreed to share income by allowing annual salary allowances of \(\$ 52,000\) to Willis, \(\$ 58,000\) to Hart, and \(\$ 45,000\) to Butler; allowing \(10 \%\) interest on the partners' investments; and sharing the remainder equally.