The partnership contract of A, B & C LLP provides for the remuneration of partners as follows: Salaries of $80,000 to A, $70,000 to B, and $60,000 to C, to be recognized annually as operating expense of the partnership in the measurement of net income, Bonus of 10% of income after salaries and the bonus to A, and Remaining net income or loss 30% to A, 20% to B, and 50% to C. Income of A, B & C LLP before partners' salaries and A's bonus was $430,000 for the fiscal year ended December 31, 2020. The journal entry to accrue partners' salaries and Ann's bonus includes :Select one .a Credit to partner's salaries expense $230,000 .b Credit it to partner's salaries expense $210,000 .c .Debit to partner's salaries expense $230,000 .d Credit to A's capital $100,000