Able Baker and Carter Have Partnership Capital Account Balances of $600000

Able Baker and Carter have partnership capital account balances of $600000 each. Income and losses are shared equally. Carter agrees to sell three-fourths of his ownership interest to Able for $525000 and one-fourth to Baker for $187500. Able and Baker will use personal assets to purchase Carter's interest. The partnership's entry to record Carter's withdrawal from the partnership would be a.
$\begin{array}{llr} \text { Carter, Capital } &712,500\\ \text { Cash } &&712,500\\\end{array}$

b.
$\begin{array}{llr} \text { Carter, Capital } &712,500\\ \text { Able, Capital } &&350,000\\ \text { Baker, Capital } &&125,000\end{array}$

c.
$\begin{array}{llr} \text { Carter, Capital} &600,000\\ \text {Able, Capital } &&450,000\\ \text {Baker, Capital } &&150,000\end{array}$

d.
$\begin{array}{llr} \text { Able, Capital } &534,375\\ \text { Baker, Capital } &178,125\\ \text { Carter, Capital } &&712,500\end{array}$