Thomas and Hein sell to Melges a $\frac{1}{3}$ interest in the Thomas $-$ Hein partnership. Melges will pay Thomas and Hein each $$139900$ for admission into the organization. Before this transaction, Thomas and Hein show capital balances of $$211000$ each. The journal entry to record the admission of Melges will

show a debit to Cash for $$279800.$

show a credit to Melges, Capital for $$279800.$

show a debit to Hein, Capital for $$139900.$

not show a debit to Cash.