The net income earned by the Cooper, Cross, and Crane partnership is $18,000. Their respective average capital balances are $20,000, and $40,000. What is the closing entry to allocate the net income if no agreement was made for division of income? A. Debit income Summary $18,000; credit Cooper's Capital $6,000; credit Cross's Capital $6,000; credit Crane's Capital $6,000 B. Debit Income Summary $18,000; credit Cooper's Capital $4, 500; credit Cross's Capital $4, 500; credit Crane's Capital $9,000 C. Debit Cooper's Capital $6,000; debit Cross's Capital $6,000; debit Crane's Capital $6,000; credit Income Summary $18,000 D. Net income cannot be allocated