Sep 12: Enter the journal entries to close the partners' Drawing accounts to their Capital accounts. Also enter the journal entry to close the Income Summary account to the partners' Capital accounts based on the method of income distribution: 35 percent to Daniel Nielsen, 35 percent to Kari Nielsen, and 30 percent to Glenn Weldon. Enter a reference of Clo.Ent. in the Reference text box. Sep 12: Enter the journal entries to close the partners' Drawing accounts to their Capital accounts. Also enter the journal entry to close the Income Summary account to the partners' Capital accounts based on the method of income distribution: 35 percent to Daniel Nielsen, 35 percent to Kari Nielsen, and 30 percent to Glenn Weldon. Enter a reference of Clo.Ent. in the Reference text box