Rosie Wilsman and Rosa Escobedo own The Spring Flower Shop. The partnership agreement provides that Wilsman can withdraw $3,800 a month and Escobedo $3,300 a month in anticipation of profits. The withdrawals, which are not considered to be salaries, were made each month. Net income and net losses are to be allocated 60 percent to Wilsman and 40 percent to Escobedo. For the year ended December 31, 2016, the partnership earned a net income of $138,000.

1.	Prepare general journal entries to:
	a.	Close theIncome Summaryaccount.
	b.	Close the partners' drawing accounts.