$.$ Partners Y and Z receive a salary of $$15,000$ and $$30,000,$ respectively, and share income and

losses in a $2$:$1$ ratio, respectively. If the partnership suffers a $$15,000$ net loss in $2010,$ the entry

to close the income or loss into their capital accounts is:

a$.$ Y$,$ Capital $15,000$

Z$,$ Capital $30,000$

Income Summary $45,000$

b$.$ Y$,$ Capital $25,000$

Z$,$ Capital $10,000$

Income Summary $15,000$

c$.$ Y$,$ Capital $10,000$

Z$,$ Capital $5,000$

Income Summary $15,000$

d$.$ Y$,$ Capital $20,000$

Z$,$ Capital $10,000$

Income Summary $10,000$