When a partner withdraws from the partnership and receives cash in excess of the balance in his capital account, the excess is: A. debited to the capital accounts of the remaining partners, allocated equally to those partners. B. debited to the capital accounts of the remaining partners, allocated to those partners in proportion to their profit and loss percentages. C. credited to the capital accounts of the remaining partners, allocated to those partners in proportion to their profit and loss percentages. D. debited to the capital accounts of the remaining partners, allocated to those partners based on the ratio of their capital account balances