5. DATE The end of the fiscal year for Dynamic Consulting which is a general partnership is 12/31/21. The capital accounts had the following balances in them on that date: Kelly Perez: $246,000 John Gee: $320,000 Kim Scott: $265,000 In addition, each partner had drawn a salary during the fiscal year as follows: Kelly Perez: $100,000 John Gee: $110,000 Kim Scott: $120,000 The partnership agreement distributes the profit of the company as a percentage of what is in the owner's capital account at the end of the fiscal year less any salaries they withdrew during the fiscal year. The balance in the Income Summary account at the end of the fiscal year after the close of the revenue and expense accounts was a credit of $330,000. Required: Make all of the required closing journal entries at the end of the fiscal year to transfer the profit to each owner and to reduce their drawing accounts by the appropriate amount. Round any amounts in cents to the next highest value. 20pts ACCOUNT DR CR