Partners a and B Receive a Salary of $30,000 and $60,000,respectively,and

Multiple Choice

Partners A and B receive a salary of $30,000 and $60,000,respectively,and share income and losses in a 2:1 ratio,respectively.If the partnership suffers a $30,000 net loss in 20x5,the entry to close the income or loss into their capital accounts is:

A)

B)

C)

D)