n the Dawn Wall Partnership, Tommy's capital is $140,000 and Kevin's is $40,000 and they share income in a 3:1 ratio, respectively. They decide to admit Adam to the partnership. Adam invests $40,000 for a twenty percent (20%) interest. If the bonus method is used, the journal entry to record Adams admission into the partnership will include:

	A.	A debit to Tommy, Capital for $3,000.
	B.	A credit to Adam, Capital for $40,000.
	C.	A credit to Cash for $40,000.
	D.	A credit to Kevin, Capital for $1,000.