After closing the temporary owners' equity accounts into Income Summary, and after allocating the net income and closing the partners drawing accounts, assume that partners capital accounts had credit balances as follows: Zott, $45,000; Payne, $60,000: Tejada, 147,000. I Tejada retired and withdrew 147.000 in settlement of his equity, the debit to his capital account would be in the amount of Da 55.000 On 3940 O, , . Od 547,000