Problem: According to the partnership agreement, Tom will get 50% of the profit. Laura and Mario will split the remainder equally. This year, the company is recording a $100,000 loss. In the absence of any other allocation language, and assuming no salary allowance, how will the closing entry be recorded? O Debit: Tom, Capital $33,334, Laura, Capital $33,333, Mario, Capital $33,333; Credit: Income Summary $100,000 O Debit: Tom, Capital $50,000, Laura, Capital $25,000, Mario, Capital $25,000; Credit: Income Summary $100,000 Credit: Tom, Capital $50,000, Laura, Capital $25,000, Mario, Capital $25,000; Debit: Income Summary $100,000 O Credit: Tom, Capital $33,334, Laura, Capital $33,333, Mario, Capital $33,333; Debit: Income Summary $100,000