37. Partners S, T, and U share income and losses in a 5:3.2 ratio, respectively. S wishes to leave the partnership, so the assets are revalued and are found to be overvalued by $6,000. If each partner had a capital balance of $20,000 prior to S's notification of withdrawal, the entry to record the withdrawal ofs's interest from the partnership is: a. S. Capital 20,000 Cash 20,000 17.000 b. S. Capital Cash 17.000 18.200 c. S. Capital Cash 18.200 14.000 d. S. Capital Cash 14,000