Pachael and Oivia are business partners in RO Dance. Thei parthership agreement states that the partneris will share income in a 3 a ratio (Pachset Otvia). Part of the agreement includes a salary allowance of $43.000 for Rochael and $26,000 for 0 ivia. For the cument yeik, RO Dance bas a net lass of 55.000. The entries to close the income summary account after atiocoting the loss to the partner include Mutipto crioice None of these choices ace correct. A Ceds to Rschsel Copalai \$12.,00 and a credit 10 O.vis, Capia \$7500 a debit so Rachael, Capital $12,500 and a debit to Oiva. Copital 57500 a debit to Rachoel, Capitw $12,500 and a credi to OlVa, Capmu1\$7,500