Target and Heiny sell to Elges a 1/3 interest in the Target - Heiny partnership. Elges will pay TargetandHeinyeach $140,000 for admission into the organization. Before this transaction,Target and Heiny show capital balances of $210,000 each. The journal entry to record the admission of Elges will

not show a debit to Cash

show a debit to Hein, Capital for $140,000

show a debit to Cash for $280,000

show a credit to Melges, Capital for $280,000