Marko, Billy, and Jellian are liquidating their partnership. They have no agreement for sharing profits and losses. The ending capital account balances are Marko, $13,000; Billy, $13,000; Jellian, ($2,000). There is $24,000 in cash to be distributed to the partners. The journal entry to record the distribution should be:

a.

Cash	24,000
Marko, Capital		24,000

b.

Marko, Capital	12,000
Billy, Capital	12,000
Cash		24,000

c.

Cash	12,000
Jellian, Capital	14,000
Marko, Capital		2,000
Billy, Capital		24,000

d.

Marko, Capital	24,000
Cash		12,000
Jellian, Capital		12,000

e.

Marko, Capital	10,000
Billy, Capital	10,000
Jellian, Capital	10,000
Cash		30,000