Ahmad, Abdulla and Ali are partners sharing profits and losses in the ratio of 2:2:1, respectively. Ahmad retires from the partnership on December 31, 2020. At the date of retirement, his capital account shows a credit balance of OMR 75,000 after the necessary adjustments. If the amount due is not paid immediately, the journal entry is: 75,000 a. Dr. Ahmad, Capital Cr. Bank 75,000 b. Dr. Ahmad, Capital 75,000 Cr. Ahmad, Loan 75,000 30,000 c. Dr. Ahmad, Capital Cr. Bank 30,000 p:01 %W.456 account shows a credit balance of OMR 75,000 after the necessary adjustments. If the amount due is not paid immediately, the journal entry is: 75,000 a. Dr. Ahmad, Capital Cr. Bank 75,000 b. Dr. Ahmad, Capital 75,000 Cr. Ahmad, Loan 75,000 30,000 C. Dr. Ahmad, Capital Cr. Bank 30,000 30,000 d. Dr. Ahmad, Capital Cr. AHmad, Loan 30,000