Rogers and Wissinger Have Partnership Capital Balances of $576000 and $432000

Rogers and Wissinger have partnership capital balances of $576000 and $432000 respectively. Wissinger negotiates to sell his partnership interest to Mergenthaler for $504000. Rogers agrees to accept Mergenthaler as a new partner. The partnership entry to record this transaction is a.
$\begin{array}{llr} \text { Cash} &504,000\\ \text { Mergenthaler, Capital } &&504,000\\\end{array}$

b.
$\begin{array}{llr} \text { Wissinger, Capital } &504,000\\ \text { Mergenthaler, Capital } &&504,000\\\end{array}$

c.
$\begin{array}{llr} \text { Cash } &72,000\\ \text { Wissinger, Capital } &432,000\\ \text { Mergenthaler, Capital } &&504,000\end{array}$

d.
$\begin{array}{llr} \text { Wissinger, Capital } &432,000\\ \text { Mergenthaler, Capital } &&432,000\\\end{array}$