30. Joan pays Eva $60,000 for her $40,000 interest in a partnership. The entry to record the sale on the partnership books is: a. Eva, Capital 60,000 Joan, Capital 60,000 60,000 b. Joan, Capital Eva, Capital 60,000 60,000 c. Eva, Capital Cash 60,000 40,000 d. Eva, Capital Joan, Capital 40.000