A partnership has two current partners, Sayed and Jane, who share income and losses of the partnership equally. The beginning net assets of the partnership were $350,000. A new partner, Charlotte, is admitted with a 25% ownership share after contributing $150,000 in cash. Which of the following forms part of the journal entry to admit Charlotte to the partnership, assuming the bonus method is used? 

A. CR Capital, Charlotte $87,500 

B. CR Capital, Sayed $12,500 

C. CR Gain of admittance of partner $25,000 

D. CR Capital, Charlotte $150,000