What Is the Closing Entry to Allocate Net Income of $54,000

Multiple Choice

What is the closing entry to allocate net income of $54,000 to Sara,Ellen,and Mary? Respective capital balances are $50,000,$80,000,and $20,000.No agreement was made for division of income.

A) Debit Income Summary $54,000;credit Sara,Capital $18,000;credit Ellen,Capital $18,000;credit Mary,Capital $18,000
B) Debit Income Summary $54,000;credit Sara,Capital $18,000;credit Ellen,Capital $28,800;credit Mary,Capital $7,200
C) Debit Salary Expense $54,000;credit Salaries Payable $54,000
D) Net income cannot be allocated.