Other assets were sold during a partnership liquidation for $300,000, which involved a $27,000 gain. Assuming the three partners have an equal net income division agreement, the journal entry to record the gain would involve: Select one: A. a credit to other assets for $273,000 B. debits to the three partners' capital accounts for $9,000 each C. a credit to other assets for $300,000 D. a debit to Cash for $273,000