Sunny and Mornings each sell 1/3 of their partnership interest to Matel, receiving $ 105.000 each. At the time of the admission, each partner has a $ 315.000 capital balance. The entry to record the admission of Matel will show a

A) credit to Matel, Capital for $ 315.000

B) debit to Wu, Capital for $ $ 105.000

C) debit to Mannis, Capital for $ 315.000

D) debit to cash for $ 210.000