4.5G 21.01%97 RE Ahmad, Abdulla and Ali are partners sharing profits and losses in the ratio of 2:2:1, respectively. Ahmad retires from the partnership on December 31, 2020. At the date of retirement, his capital account shows a credit balance of OMR 75,000 after the necessary adjustments. If the amount due is paid immediately, the journal entry is: 30,000 a. Dr. Ahmad, Capital Cr. Ahmad, Loan 75,000 30,000 b. Dr. Ahmad, Capital Cr. Bank 30,000 C. Dr. Ahmad, Capital 75,000 Cr. Bank 75,000