Abby, Bernie, and Conner own a firm as partners. Abby has a capital balance of $28,300, Bemie has a capital balance of $46,300; and Conner has a capital balance of $38,600. As per the partnership agreement, partners share in profits equally. Abby decides to retire from the partnership receiving cash and no bonus. The journal entry would be: OA. debit Abby Capital for $28,300 and credit Cash for $28,300 OB. debit Abby Capital for $37.733 and credit Cash for $37,733 OC. debit Cash $28,300 and credit Abby, Capital $28,300 OD. debit Cash $37,733, and credit Abby Capital for $37,733