Req 1A and 1B Req 1C Reg 2 Determine the partners' shares of income, and then prepare journal entries to close Income Summary and the pa withdrawals accounts. (Enter all allowances as positive values. Enter losses as negative values.) Allocation of Partnership Income Eckert Kelley Total 0 Net Income Salary allowances Balance of income Interest allowances Balance of income Balance allocated equally Balance of income Shares of the partners 0 0 $ 0 $ 0 0 Debit Credit Dato General Journal Record the entry to close the partners' withdrawals accounts. Dec 31 Record the entry to close the income summary account. Dec 31 Reg 1A and 1B Req 1C Reg 2 Determine the balances of the partners' capital accounts as of Capital Account Balances Eckert Kelley Initial investment Withdrawals Share of income Ending balances $ 0 $ 0