8. Stephen, Harry, and Collin have capital balances of $26,000, $41,000, and $82,000. The partners share profit as 1.1.3, respectively. The partnership had net income of $130,000 for the year. Journalize the closing entry to allocate the net income. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Dec. 31 Choose from any list or enter any number in the input fields and then continue to the next question. Debit Accounts and Explanation ate Credit 6 31 Collin, Capital Collin. Withdrawals Cash Harry, Capital Harry. Withdrawals Income Summary Stephen Capital Stephen. Withdrawals from any list or enter any number in the input fields and then continue to the next question Dec. 31 To close expenses To close Income Summary. To close revenues. To close withdrawals se from any list or enter any number in the input fields and then continue to the next