Larry, Moe and Curly have capital balances of $100,000, $90,000 and $80,000 respectively. The partnership agreement states the profit-and-loss sharing ratio is: salaries of $10,000, $12,000 and $15,000 to Larry, Moe and Curly respectively; 10% interest on beginning capital balances; balance of profits (losses) to be shared 4:3:3 to Larry, Moe and Curly respectively. Profit for the period is $95,000. The journal to close the profit (loss) to the partners' accounts is: