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The partnership of Liam, Noah, and Oliver has been in business for 25 years. On February 11th, 2021, Liam decides to retire. The partnership balance sheet is updated and reports the following capital balances for each partner at February 11th, 2021: Liam Capital $ 160,000 Noah, Capital 96,000 Oliver, Capital 64,000 Liam, Noah, and Oliver share profits and losses in the ratio of 5:3:2. Assume Noah acquires Liam's capital interest for $180,000 cash in a personal transaction. Using the bonus method, the entry to record Liam's retirement is: A. Liam, Capital 160,000 Noah, Capital 160,000 B. Liam, Capital Bonus Expense Noah, Capital 160,000 20,000 180,000 160,000 C. Noah, Capital Liam, Capital 160,000 D. The partnership does not need to make any entry because it is a personal transaction