Sally, Tonya, Alli and Vivian LLP share net income and losses 25% each. Vivian withdrew from the partnership and was paid $375,000, although his capital account balance was only $305,000. The journal entry to record the effect due to Vivian's withdrawal under the bonus method would include:

Select one:

a.$17,500 crebit to Sue, Capital

b.$23,333 debit to Sue, Capital

c.$6,667 debit to Sue, Capital

d.$17,500 debit to Sue, Capital

e.$70,000 crebit to Sue, Capital