Under what circumstances can the closing of the income summary account result in a debit to one partner's capital account and credits to the other partners' capital accounts?
a. The results of operations are divided in a profit and loss ratio, and the partnership sustained a loss for the period.
b. The results of operations are allocated in a profit and loss ratio, and the partnership's net income was very low.
c. The results of operations are divided in the average capital ratio, and one partner had a low capital balance.
d. The partnership agreement provides for interest on capital and salary allowances, and net income is less than the sum of the interest and salary allowances.