The partnership agreement of C. Hahn and D. Barry states that Hahn receives 75% and Barry 25% 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 credited to close the Income Summary account? Multiple choice question. Net Income for $100,000 C. Hahn, Capital for $75,000 Income Summary for $100,000 D. Barry, Capital for $50,000