Alex and Bret are partners who share profits and losses in a ratio of 3:1 and have capital balances of $75,000 and $150,000, respectively. They agree to admit Carmen to the partnership. Carmen invests $75,000 for a 35% interest in the partnership. The new total capital balance after admitting Carmen is $300,000. The entry to record the admission of Carmen to the partnership is?

a-Debit Cash $75,000 credit Carmen, Capital $75,000

b-Debit Cash $105,000 credit Carmen, Capital $105,000

c-Debit Cash $75,000 debit Alex, Capital $22,500 debit Bret, Capital $7,500 credit Carmen, Capital $105,000

d-Debit Cash $105,0000 credit Alex, Capital $22,500 credit Bret, Capital $7,500 credit Carmen, Capital $75,000