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Tower, Knight, and Spears are partners who share income and loss in a 3:2:2 ratio. The partnership's capital balances are as follows: Tower, 5332 000: Knight $124,000; and Spears, $214,000. Spears decides to withdraw from the partnership, Prepare journal entries to record Spears withdrawal from the partnership if Spears paid $214,000 in partnership cash for his equity. Select one a. Debit Spears, Capital $214,000; Credit Cash $214,000. b. Debit Spears, Capital 5114,000. Debit Tower, Capital $20,000; Credit Knight Capital $40,000. Debt Spears, Capital $200,000: Debit Tower, Capital $20,000: Credit Cash $40,000, d. Debit Spears, Capital $150,000; Credit Tower, Capital $20,000; Knight, Capital $20.000