Dana and Emile allocate 2/3 of the profits and loses to Dana and 1/3 to Emile. The net income of the firm is $ 30,000. The journal entry to close the Income Summary will include: A. debit to Dana, Capital for $10,000 B. debit to Income Summary for $ 30,000 C. credit to Income Summary for $20,000 D. credit to Emile, Capital for $20,000