?Simonsen, Paulson, and Richardson are partners in a firm with the following capital account? balances:

Simonsen	?$40,000
Paulson	?$160,000
Richardson	?$120,000

The? profit-and-loss-sharing ratio among? Simonsen, Paulson, and Richardson is? 1:3:2, in the order given. Paulson is retiring from the partnership on December? 31, 2017. Paulson is paid? $230,000 cash in full compensation for her capital account balance. Which of the following is true of the journal entry prepared at the time of? retirement? (Round the final answer to the nearest? dollar.)

A.Debit? Richardson's capital account by? $35,000.

B.Debit? Simonsen's capital account by? $23,333.

C.Debit? Paulson's capital account by? $230,000.

D.Debit Income Summary by? $70,000.