Sitra auto worshop and car dealers have three partners and the capital balances of partners as Salman BD 150,000: Rasheed BD 90,000 and Waleed BD 60,000. They are sharing net income or loss equally. On 31 January Salman decided to leave the partnership due to some personal issues. POT What is the journal entry of Salman retirement if getting BD 180,000 from the business for his equity? A. Salman capital 150,000 Rasheed capital 15,000 Waleed capital 15,000 Cash 180,000 O B. Salman capital 180,000 Cash 180,000 O C. Salman capital 150,000 Cash 150,000 D. No entry