Jenkins, Willis, and Trent invested $212,000,$371,000, and $477,000, respectively, in a partnership. During its first year, the firm recorded net income of $609,000. Required: Prepare entries to close the firm's Income Summary account as of December 31 and to allocate the net income to the partners under each of the following assumptions: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. The partners did not produce any special agreement on the method of sharing incomes. Journal entry worksheet Note: Enter debits before credits. b. The partners agreed to share net incomes and losses in the ratio of their beginning investments. Journal entry worksheet Note: Enter debits before credits. The partners agreed to share income by: providing annual salary allowances of $113,000 to Jenkins, $123,000 to Willis, and $58,000 to Trent; allowing 15% interest on the partners' beginning investments; and sharing the remainder equally. Journal entry worksheet Note: Enter debits before credits