QUESTION $1$

Alex, Brad, and Carl are partners. The profit sharing rule between them is $4$:$3$:$4$ in alphabetical order. The partnership incurs a net loss of $$100,000.$ The journal entry to close Income Summary will include a $q,($Do not round any intermediate calculations.$)$

debit to Income Summary account for $$100,000$

debit to Alex, Capital account for $$36,364$

credit to Alex, Capital account for $$36,364$

credit to Carl, Capital account for $$36,364$