In the AD partnership, Allen's capital is $140,000 and Daniel's is $40,000 and they share income in a 3:1 ratio, respectively. They decide to admit David to the partnership. Each of the following questions is independent of the others.

Refer to the information provided above. David invests $40,000 for a one-fifth interest in the total capital of $220,000. The journal to record David's admission into the partnership will include:

A) a credit to Cash for $40,000.

B) a debit to Allen, Capital for $3,000.

C) a credit to David, Capital for $40,000.

D) a credit to Daniel, Capital for $1,000.

The answer is B. Please explain how to get this number. Thank you!