What Is the Closing Entry to Allocate Net Income of $48,000

What is the closing entry to allocate net income of $48,000 to Sara, Ellen, and Mary? Respective capital balances are $50,000, $81,000, and $24,000. No agreement was made for division of income. (Round any intermediate calculations to two decimal places, and your final answers to the nearest dollar.)

A) Debit Income Summary $48,000; credit Sara, Capital $16,000; credit Ellen, Capital $16,000; credit Mary, Capital $16,000
B) Debit Income Summary $48,000; credit Sara, Capital $15,484; credit Ellen, Capital $25,084; credit Mary, Capital $7,432
C) Debit Salary Expense $48,000; credit Salaries Payable $48,000
D) Net income cannot be allocated.