Dana and Emile Allocate 2/3 of Their Partnership's Profits and Losses

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