Hillary, Bruce, and Cindy own a partnership firm. Hillary has an ownership interest of

$ 26 comma 000$26,000;

Bruce has an ownership interest of

$ 38 comma 000$38,000;

and Cindy has an ownership interest of

$ 29 comma 000$29,000.

In the process of liquidation, the partnership sells non-cash assets and registers a gain of

$ 28 comma 000$28,000.

The profit-loss sharing agreement is1/6 to Hillary; 2/6 to Bruce; and 3/6 to Cindy. Which of the following is true when a journal entry for the allocation of gain is recorded? (Round your answer to the nearest dollar.)

A.

Cindy, Capital is credited for

$ 9 comma 333$9,333.

B.

Hillary, Capital is credited for

$ 9 comma 333$9,333.

C.

Hillary, Capital is debited for

$ 9 comma 333$9,333.

D.

Cindy, Capital is credited for

$ 14 comma 000$14,000.