The net income earned by the Cooper, Cross, and Crane partnership is $18,000. Their respective average capital balances are $20,000, $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 Coopers Capital $6,000; credit Crosss Capital $6,000; credit Cranes Capital $6,000

B. Debit Income Summary $18,000; credit Coopers Capital $4,500; credit Crosss Capital $4,500; credit Cranes Capital $9,000

C. Debit Coopers Capital $6,000; debit Crosss Capital $6,000; debit Cranes Capital $6,000; credit Income Summary $18,000

D. Net income cannot be allocated.