What Is the Closing Entry to Allocate Net Income $30,000

What is the closing entry to allocate net income $30,000 to Eric,Von,and Derek? Their respective capital balances are $20,000,$40,000,and $60,000.Net income is shared in a ratio of their capital balances.

A) Debit Income Summary $30,000;credit Eric,Capital $5,000;credit Von,Capital 10,000;credit Derek,Capital $15,000
B) Debit Income Summary $30,000;credit Eric,Capital $10,000;credit Von,Capital $10,000;credit Derek,Capital $10,000
C) Debit Salary Expense $30,000;credit Salaries Payable $30,000
D) Net income cannot be allocated.