Ace, Bell, and Cole have partnership capital account balances of $90,000 each. Profit and losses are shared on a basis of 3:2:1 for Ace, Bell, and Cole, respectively. Cole agrees to sell three-fourths of his ownership interest to Ace for $55,000 and one-fourth to Bell for $20,000. Ace and Bell will use personal assets to purchase Cole's interest. The partnership's entry to record Cole's withdrawal from the partnership would be Select one: A. Cole, Capital 90,000 Ace, Capital 67,500 Bell, Capital 22,500