A ratio of 3:2:1 is the same as

A) 30%:20%:10%

B) 3/6:2/6:1/6

C) 3/10:2/10:1/20

D) None of these choices are correct.

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A and B are partners who share income in the ratio of 2:1 and have capital balances of $50,495 and $32,476 respectively. With the consent of B, X buys one half of A's interest for $49,376. For what amount will A's capital account be debited to record admission of X to the partnership?

Select the correct answer.

A) $49,376

B) $33,595

C) $25,248 D) $22,058