Two individuals (Partner A and Partner B) began a partnership on July 1, N 2029. On that date, Partner A invests $40,000 in cash, and Partner B invests $80,000 in cash. Income and losses are allocated to the partners using a 1:2 ratio, and each partner can withdraw up to $1,000 per month. The partnership recorded income of $75,000 in 2029 and a loss of $45,000 in 2030. Each partner withdrew the maximum amount allowed each year. Which journal entry would the partnership use to close the income summary account at the end of 20297