Adam, Bill, and Charlie are partners. The profit and loss sharing rule between them is 4:6:2, with Bill receiving the largest share and Charlie receiving the smallest. The partnership incurs a net loss of $77,000. While closing the Income Summary ________. (Do not round any intermediate calculations.)

A.

Adam, Capital will be credited for $38,500

B.

Charlie, Capital will be credited for $38,500

C.

Income Summary will be debited for $77,000

D.

Adam, Capital will be debited for $25,667