If the partners in Concept Check 2 share net income based on their beginning capital investments, what would be the journal entry at closing to allocate net income?

Data From Concept Check 2:

John Michael, Nicholas Paschalis, and Dina Marie invested $9,600, $10,500, and $8,700, respectively. At the end of the first year, the company’s net income was $72,000. Assuming no agreement was reached on how to share net income, prepare a journal entry at closing to allocate net income.