15. A and B are partners who share income in the ratio of 2:1 and have capital balances of $50,000 and $30,000 respectively. With the consent of B, X buys one half of A's interest for $35,000. For what amount will A's capital account be debited to record admission of X to the partnership? a $40,000 c. $35,000 b. $15,000 d. $25,000