The partnership of Bher and Dhillips reports net income of $121,200. The partners share equally in income and losses. The entry to record the partners' share of net income will include a

	debit to Dhillips, Capital for $60,600.
	credit to Dhillips, Drawing for $60,600.
	credit to Bher, Capital for $60,600.
	credit to Income Summary for $121,200