James and Hein sell to Melges a $\frac{1}{3}$ interest in the James $-$ Hein partnership. Melges will pay James and Hein each $$139000$ for

admission into the organization. Before this transaction, James and Hein show capital balances of $$209000$ each. The journal entry to

record the admission of Melges will

show a debit to Hein, Capital for $$139000.$

not show a debit to Cash.

show a credit to Melges, Capital for $$278000.$

show a debit to Cash for $$278000.$