Harry, Tony, and Liza run a partnership firm. In the process of liquidation, the partnership sells non-cash assets, having a book value of $78,000, for $86,000. Which of the following is true of the journal entries? O A. Cash will be credited by $8,000. 0 B. Non-cash assets will be credited for $78,000 O C. Cash will be credited for $78,000. O D. Non-cash assets will be credited for $86,000