After liquidating noncash assets and paying creditors, account balances in the Mann Co. are Cash $21,000; A, Capital (Cr.) $8,000; B, Capital (Cr.) $9,000; and C, Capital (Cr.) $4,000. The partners share income equally. The journal entry to record the distribution of cash among the partners includes:

Select one: a. a credit to B, Capital 9000 b. a debit to cash 21000 c. a debit to A,Capital 7000 d. a debit to C, Capital 4000

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