Vienna Company reported net income of $100,000. The partnership agreement provides for salaries of $25,000 to Saleh and $15,000 to Faleh and the remainder 40% to Saleh and 60% to Faleh. Journal entry for the division of net income includes:

Select one:

a. Credit to income summary $ 140,000.

b. Credit to income summary $ 100,000.

c. Debit to income summary $ 100,000.

d. Debit to income summary $ 140,000.