Partners J and Q receive an interest allowance of $10,000 and $15,000, respectively, and divide the remaining profits and losses in a 3:1 ratio. If the company sustained a net loss of $11,000 during the year, the entry to close the income or loss into their capital accounts is: 
Definitions:
Depth Cues
Visual or auditory information that helps to determine the distance between the observer and objects in the environment.
Redundancy
The inclusion of extra components or information that are not necessary for functioning, often to ensure reliability or convey additional confirmation.
Geometry
A branch of mathematics concerned with the properties and relations of points, lines, surfaces, solids, and higher dimensional analogs.
Motion Parallax
A depth cue that arises from the relative movement of objects as the observer moves, allowing the brain to gauge distance.
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