Andrew's share of net income is $35,000 and Barbara's share of net income is $45,000. Which of the following would be included in a closing entry as a result of these allocations?

a)	Andrew's capital account would be debited for $35,000.
b)	Andrew's capital account would be credited for $40,000.
c)	The income summary would be debited for $80,000.
d)	Barbara's capital account would be credited for $40,000.