The Net Income Earned by the Cooper,Cross,and Crane Partnership Is

The net income earned by the Cooper,Cross,and Crane partnership is $18,000.Their respective average capital balances are $20,000,$20,000,and $40,000.What is the closing entry to allocate the net income if no agreement was made for division of income?

A) Debit Income Summary $18,000; credit Cooper,Capital $6,000; credit Cross,Capital $6,000; credit Crane,Capital $6,000
B) Debit Income Summary $18,000; credit Cooper,Capital $4,500; credit Cross,Capital $4,500; credit Crane,Capital $9,000
C) Cannot allocate net income.
D) Debit Cooper,Capital $6,000; debit Cross,Capital $6,000; debit Crane,Capital $6,000; credit Income Summary $18,000