On January 31, 2006, Amy Reid withdrew from Reid, Sayle & Todd LLP, whose partners had an income-sharing ratio of 40%, 35%, and 25%, respectively, for a cash payment of $121,000, despite Reid's having a capital account balance of $100,000 on that date. The preferable method of accounting for Reid's withdrawal includes a: A) $12,250 debit to Sayle, Capital B) $21,000 debit to Goodwill C) $52,500 debit to Goodwill D) $5,250 debit to Todd, Capital