A, B and C are partners sharing profits and losses in the ratio of 5:3:2 respectively. A retires from the firm on 1st April 2019. After his retirement, his capital account shows a credit balance of OMR 135,000 after the necessary adjustments made. Give journal entry if OMR 45,000 is paid and balance in future. O a. C's Capital a/c Dr. 135,000; To Bank a/c 135,000 O b. All of these are correct. O c. C's capital a/c Dr. 135,000; To Bank a/c 45,000; TO C's Loan a/c 90,000 O d. C's Capital a/c Dr. 135,000; To C's Loan a/c 135,000