Harold Cooper, Bonnie Northrup, and Carlos Young invested 590,000, $120,000, and $90,000, respectively in a partnership. During its first year, the firm recorded a net income of $126,600. Prepare general journal entries to close the firm's Income Summary account as of December 31, 2015 and to allocate the net income/loss to the partners under each of the following unrelated assumptions. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan). (a) The partners did not produce any special agreement on the method of sharing incomes General Journal Page Gj1 Date Account/Explanation F Debit Credit (b) The partners agreed to share net incomes and losses in the ratio of their beginning investments. General Journal Page Gj1 Date Account/Explanation F Debit Credit (c) The partners agreed to share income by providing annual salary allowances of $22,500 to Harold Cooper, $30,000 to Bonnie Northrup, and $22,500 to Carlos Young, allowing 10% interest on the partners' beginning investments, and sharing the remainder equally General Journal Page Gj1 Date Account/Explanation F Debit Credit