On January 1, 2015 Jan Taylor, Travis Goodall, and Carrie Ford formed a partnership by investing $130,000, $130.000 and $100,000 respectively. During the remainder of the year, Jan Taylor withdrew cash of $12,000. Travis Goodall withdrew S27 000 and Carrie Ford withdrew $39 000 In addition the following schedule shows how net income is allocated Jan Taylor Travis Goodall Carrie Ford Total 114,000 18,000 13.000 31,000 21,000 13,000 34.000 15,000 10,000 25,000 Net income Salaries Interest Total salary and interest Remainder to be allocated Remainder allocated between partners Balance of net income to be allocated Total to be allocated to each partner (90.000) 24,000 (24,000) 0 8,000 8,000 8,000 39,000 42.000 33,000 114,000 a) Prepare the entry to close the income summary account. Enter an appropriate description and the date in the format dd/mmm (ie. 15/Jan) General Journal Page GJ2 Date Account/Explanation F Debit Credit b) Calculate post-closing balance in each partners' capital account. Jan Taylor, Capital Travis Goodall, Capital Came Ford Capital