Holden, Phillips, and Rogers are partners with beginning-year capital balances of $120,000, $60,000, and $60,000, respectively. Partnership net income for the year is $90,000. Make the necessary journal entry to close Income Summary to the capital accounts if: Partners agree to divide income based on their beginning-year capital balances. Partners agree to divide income based on the ratio of 5:3:2 (Holden:Phillips:Rogers), respectively. Partnership agreement is silent as to division of income and loss, but agrees that Rogers will receive compensation od $10,000