Faget and Hein sell to Melges a 1/3 interest in the Faget - Hein partnership. Melges will pay Faget and Hein each $140200 for admission into the organization. Before this transaction, Faget and Hein show capital balances of $211000 each. The journal entry to record the admission of Melges will

show a credit to Melges, Capital for $280400.

show a debit to Cash for $280400.

show a debit to Hein, Capital for $140200.

not show a debit to Cash.