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, Capital 51000

b. debit N. Rice, Capital 60000

c. credit B. Higgins, Capital 9000

d. credit cash 60000