Rachel, Jenna and Lauren are partners with capital balances of $80,000, $10,000, and $10,000, respectively. Profit for the year is $150,000. Prepare the necessary journal entries to close Income Summary to the capital accounts if:(a) The partners agree to divide income based on their beginning-of-year capital balances.(b) The partners agree to divide income based on the ratio of 5:3:2, respectively.(c) The partnership agreement is silent as to division of income.