Dana and Emile allocate 2/3 of their partnership's profits and losses to Dana and 1/3 to Emile. The net income of the firm is $40,000. The journal entry to close the Income Summary will include a . (Do not round any intermediate calculations.) A) credit to Income Summary for $26,667 B) debit to Dana, Capital for $13,333 C) credit to Emile, Capital for $26,667 D) debit to Income Summary for $40,000