On January 1, 2015 partners Hector Mendez, Travis Goodall and Jerry Forrentes had capital balances of $87,000, $45,000 and $72,000 respectively. During 2015 the partners made the following investments: Hector Mendez, $120,000, Travis Goodall, $130,000; and Jerry Forrentes, $120,000. Also, Hector Mendez withdrew cash of $45,000, Travis Goodall withdrew $36,000 and Jerry Forrentes withdrew $42,000. The company has a December 31 year end. In addition, the following schedule shows how net loss is allocated. Hector Mendez Travis Goodall Jerry Forrentes Total (47,500) Net loss Salaries 24,000 21,000 27,000 Interest: 6,000 6,500 6,000 30,000 27,500 33,000 (90,500) Total salary and interest Remainder to be allocated (138,000) (46,000) (46,000) (46,000) 138,000 Remainder allocated between partners Balance of net loss to be allocated: 0 Total to be allocated to each partner: (16,000) (18,500) (13,000) (47,500) 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). Page GJ2 General Journal Account/Explanation Date F Debit Credit +4 b) Calculate the post-closing balance in each partners' capital account. Hector Mendez, Capital Travis Goodall, Capital. Jerry Forrentes, Capital