Select all that apply

The partnership agreement of E$.$ Smith and N$.$ Patel states that Smith receives $30\%$ and Patel $70\%$ of partnership income and losses. The partnership's net income is $$100,000$ and is allocated to the partners when the Income Summary account is closed. Which of the following will be included in the entry to close the Income Summary account? $($Select all that apply$).$

Credit to N$.$ Patel, Capital for $$70,000$

Credit to E$.$ Smith, Capital for $$30,000$

Debit to E$.$ Smith for $$30,000$

Debit to N$.$ Patel for $$70,000$

Credit to Income Summary for $$100,000$

Debit to Income Summary for $$100,000$