can anyone help me to solve question3

Question 3 (Total 18 marks) Part A Peter, Paul and Mary are partners in providing Wedding Ceremony services. In 2019, the beginning. year capital balances are $240,000, S120,000, and $120,000, respectively. Partnership net income for the year is $168,000. Make the necessary journal entry to close Income Summary to the capital accounts if: Required: (a) Partners agree to divide income based on their beginning-year capital balances. (2 marks) (b) Partners agree to divide income based on the ratio of 5:3:2 (Peter:Paul:Mary), respectively. (2 marks) (c) Partnership agreement is silent as to division of income and loss. (2 marks) Part B Thomas Lee is a branch accountant in a multinational company HKCP Group ("the Group") responsible for purchasing supplies from a developing country. Thomas is authorized to enter into contracts up to HKS10,000,000 for any single transaction. Demand in the home market is growing and Head Office is pressing for an increase in supplies. However, the supplies must be sourced at below-market prices. If not, the Group will be losing out in competition and his year-end bonus will be gone. A new government official in the developing country says that Thomas needs an export permit from his department and that he needs a payment to be made to his sister-in-law for consulting services if the permit is to be granted. Thomas quickly checks alternative sources and finds that the normal price combined with the extra facilitation fee is still much cheaper than the alternative sources of supply Thomas faces two problems, namely, whether to pay the facilitation fee and, if so, how to record it in the accounts so it is not obvious what it is. Required: Discuss the problems and suggestions. Please limit your answers to 250 words. (12 marks)