On January 1, 2015 partners Ryan Player, Susan Huang and Andrew Martin had capital balances of $60,000, $81,000 and $60,000 respectively. During 2015 the partners made the following investments: Ryan Player, $100,000, Susan Huang, $120,000, and Andrew Martin, $130,000. Also, Ryan Player withdrew cash of $12,000, Susan Huang withdrew $30,000 and Andrew Martin withdrew $18,000. The company has a December 31 year end In addition, the following schedule shows how net income is allocated Ryan Player Susan Huang Andrew Martin Total 149.000 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 24,000 10,000 34.000 15,000 12.000 27 000 27,000 13.000 40,000 16,000 16.000 16 000 (101 000) 48 000 (48 000) 0 149 000 50 000 43.000 56 000 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 the post-closing balance in each partners' capital account Ryan Player Capital Susan Huang Capital Andrew Martin, Capital A Windows