The equity of a partnership of $150,000 is equally shared by Partners A, B and C. A new partner wants to join the partnership and will pay $45,000 for 25% of the partnership because this partner brings a valuable customer list. The entry to record the transaction includes a: Select one: O O a. Credit to the new partner's capital account of $45,000 b. Debit to the existing partner's capital accounts of $3,750 c. Credit to the existing partners' capital accounts of $1,250 d. Debit to the existing partners' capital accounts of $1,250