Kim Ries, Tere Bax, and Josh Thomas invested $36,000, $52,000, and $60,000, respectively, in a partnership. During its first calendar year, the firm earned $340,800. Prepare the entry to close the firms Income Summary account as of its December 31 year-end and to allocate the $340,800 net income to the partners under each of the following separate assumptions: (1) The partners have no agreement on the method of sharing income and loss (2) The partners agreed to share income and loss in the ratio of their beginning capital investments. (3) The partners agreed to share income and loss by providing annual salary allowances of $32,000 to Ries, $27,000 to Bax, and $39,000 to Thomas; granting 10% interest on the partners beginning capital investments; and sharing the remainder equally