A, B and C are partners with capital balances of $40000 (forty thousand dollars) each. The three partners share income and losses in the ratio of 1:1:1. A withdraws from the partnership. What is the entry if A is paid $100,000 in partnership cash for his equity?

A. Dr. Cash 100,000; Cr. A, Capital 100,000

B. Dr. A, Capital 100,000; Cr. Cash 100,000

C. Dr. A, Capital 40,000, Dr. B, Capital 30,000, Dr. C, Capital 30,000; Cr Cash 100000

D. Dr Cash 100000; Cr. A, Capital 40,000, Cr. B, Capital 30,000, Cr. C, Capital 30,000

E. None of the above