2. Jimmy, Karol, and Lui are partners in JKL Company, with average capital balances for the year of $30,000, $40,000, and $20,000, respectively. They share remaining income and losses in a 2:5:3 ratio, respectively, after each receives a $15,000 salary and 10 percent interest on his average capital balances. In the journal provided, prepare the entries without explanations to close income or loss into their Capital accounts, assuming (a) net income of $74,000, (b) net income of $14,000, and (c) net loss of $6,000