Multiple Select Question Select all that apply The partnership agreement of E. Smith and N. Patel states that Smith receives 30% and Patel 70% of partnership income and losses. The partnership's net income is $100,000 and is allocated to the partners when the Income Summary account is closed. Which of the following will be included in the entry to close the Income Summary account? (Select all that apply). Multiple select question. Credit to N. Patel, Capital for $70,000 Credit to E. Smith, Capital for $30,000 Debit to Income Summary for $100,000 Debit to N. Patel for $70,000 Debit to E. Smith for $30,000 Credit to Income Summary for $100,000