" glade marker and walters are partners with beginning-year capital balances of 100,000 , $50,000 and $50,000 respectively. Partnership net income for the year is $84,000 make the necessary journal entry to close income summary to the capital accounts if:

a.partners agree to divide income based on their beginning year capital balances

b. partners agree to divide income based on the ratio of 5:3:2 (glade: marker:walters), respectively

c.partnership agreement is silent as to division of income and loss"