On January 31, 2020, 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: Select one .a debit to Todd, Capital $5,250 O .b credit to cash $121,000 .c debit to Goodwill $52,500 .d debit to Goodwill $21,000 In liquidation of LLP, for sale of non-cash assets with a book value $350,000 for :$380,000 cash , the journal entry includes .a Debit to cash $ 380,000 and credit to .non-cash assets $350,000 .b Debit to cash $ 350,000 and credit to .non-cash assets $350,000 .C Debit to cash $ 350,000 and credit to .non-cash assets $380,000 .d Debit to cash $ 380,000 and credit to .non-cash assets $380,000