In liquidation of LLP, for sale of non-cash assets with a book value $250,000 for $200,000 cash , the journal entry includes:

a.

Debit to cash $ 250,000 and credit to non-cash assets $250,000.

b.

Debit to cash $ 200,000 and credit to non-cash assets $250,000.

c.

Debit to cash $ 200,000 and credit to non-cash assets $200,000.

d.

Debit to cash $ 250,000 and credit to non-cash assets $200,000.