B. Higgins, J. Mayo, and N. Rice have capital balances of $95,000, $75,000, and$60,000, respectively. They share income or loss on a 5:3:2 basis. Rice is paid $51,000 in cash from partnership assets for his withdrawal from the partnership. The entry to record the withdrawal includes a :

Select one:

a.debit N. Rice, Capital60000

b.credit cash60000

c.debit N. Rice, Capital51000

d.creditB. Higgins, Capital9000