XYZ Co. reports net income of $500,000. Partner salary allowances are X $60,000, Y $20,000, and Z $20,000, assuming the income ratio is 50: 30: 20, respectively. the division of net income to partner includes:

Select one:

a. Credit to X capital $ 250,000.

b. Debit to X capital $ 250,000.

c. Debit to X capital $ 260,000.

d. Credit to X capital $ 260,000.