appropriate journal entry to close the Income Summary to the capital accounts Leto and Duncan allow Gunner to purchase a 25% interest in terpamenhip $30,000 cash. Gunner has exceptional talents that will enhance the partneship. Leto's and Duncan's capital account balances are $55,000 each. The partners have agreed to share income or loss equally Prepare the general jourmal entry to record the admission of Lepley to the paurtnership