Wu and Mannis Each Sell 1/3 of Their Partnership Interest

Wu and Mannis each sell 1/3 of their partnership interest to Patel receiving $105000 each. At the time of the admission each partner has a $315000 capital balance. The entry to record the admission of Patel will show a

A) debit to Cash for $210000.
B) credit to Patel Capital for $315000.
C) debit to Mannis Capital for $315000.
D) debit to Wu Capital for $105000.