In the AD Partnership,Allen's Capital Is $140,000 and Daniel's Is

In the AD partnership,Allen's capital is $140,000 and Daniel's is $40,000 and they share income in a 3:1 ratio,respectively.They decide to admit David to the partnership.Each of the following questions is independent of the others.
-Refer to the information provided above.David invests $40,000 for a one-fifth interest in the total capital of $220,000.The journal to record David's admission into the partnership will include:

A) a credit to Cash for $40,000.
B) a debit to Allen,Capital for $3,000.
C) a credit to David,Capital for $40,000.
D) a credit to Daniel,Capital for $1,000.