Partners Gary and Elaine have agreed to share profits and losses in an 50:50 ratio respectively, after Gary is allowed a salary allowance of $30,000 and Elaine is allowed a salary allowance of $15,000. If the partnership had net income of $30,000 for 2017, the entry to allocate Elaine's share of the income includes a :

Select one:

a. credit Elaine, capital 7500

b. credit income summary 30000

c. debit Elaine, capital 7500

d. credit cash 15000