Faget and Hein Sell to Melges a 1/3 Interest in the Faget

Faget and Hein sell to Melges a 1/3 interest in the Faget - Hein partnership. Melges will pay Faget and Hein each $140000 for admission into the organization. Before this transaction Faget and Hein show capital balances of $210000 each. The journal entry to record the admission of Melges will

A) show a debit to Cash for $280000.
B) not show a debit to Cash.
C) show a debit to Hein Capital for $140000.
D) show a credit to Melges Capital for $280000.