All Assets and Liabilities Are Transferred to the Corporation

All assets and liabilities are transferred to the corporation.
3) The common stock is $10 par. Wilfred and Mike receive a total of 10,000 shares.
4) The partners share profits and losses in the ratio 7:3.
Based on the preceding information, the journal entry on the partnership's books to record the Investment in W&M Corporation Stock will be debited for:

A) $181,000.
B) $131,000.
C) $200,000.
D) $150,000.