Mary Graham and Adam Uppe formed a partnership in which Mary Graham devotes one-third time and Adam Uppe works full time. They have discussed several alternative plans for sharing net incomes and losses listed below). The partners generated a $84,000 income in the first year. For each of the following four plans identified below, prepare the appropriate entry to close the Income Summary account on August 31, 2014. 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). Please make sure your final answer(s) are accurate to the nearest whole number. (a) Net incomes and losses are to be shared in the ratio of their initial investments, which they have agreed will be $140,000 for Mary Graham and $130,000 for Adam Uppe. Page GUS Date General Journal Account Explanation Debt Credit (b) Net incomes and losses are to be shared in proportion to the time devoted to the business. Date General Journal Account Explanation Page GJS Debt Credit (c) Net incomes and losses are to be shared assuming a salary allowance of $15,000 to Adam Uppe and the balance in accordance with their initial investment ratio. General Journal Pape GJS Date Account'Explanation Debt Crede (d) The partners agreed to share income by providing annual salary allowances of $15,000 to Adam Uppe, 10% interest on the partners' beginning investments; and the balance equally. General Journal Account/Explanation Page GJS F Debt Credit Date