The partnership of Dennis and Grover reports the following information:

Mike Dennis withdrew cash of $151,000 for personal use.

Frank Grover withdrew cash of $128,000 during the year.

Net income is $268,000. The first $134,000 is shared based on the partner capital investments (Dennis $108,000 and Grover $160,000). The next $100,000 is shared based on partner service, with Dennis receiving 60 percent and Grover receiving 40 percent. The remainder is shared equally.

Journalize the entries on December 31 to close to each Capital account with the net income to the partners, and to close the partners' Withdrawal accounts. Explanations are not required. Indicate the amount of increase or decrease in each partner's Capital balance. What was the overall effect on partnership capital?