On January 1, 2015, Joseph Stiller, Ryan Player, and Dallas Glynn formed a partnership by investing $110,000, $140,000, and $130,000 respectively. During the remainder of the year, Joseph Stiller withdrew cash of $24,000. Ryan Player withdrew $39,000 and Dallas Glynn withdrew $15,000. In addition, the following schedule shows how net income is allocated. Total 143,000 Joseph Stiller Ryan Player Dallas Glynn Net income: Salaries : 24,000 15,000 21,000 Interest: 11,000 14,000 13,000 Total salary and interest : 35,000 29,000 34,000 Remainder to be allocated: Remainder allocated between partners 15,000 15,000 15,000 Balance of net income to be allocated: Total to be allocated to each partner: 50,000 44,000 49,000 (98,000) 45,000 (45,000) 0 143,000 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 Debit Credit F b) Calculate the post-closing balance in each partners' capital account. Joseph Stiller, Capital Ryan Player, Capital Dallas Glynn, Capital