Crosby and Malkin Sell to Staal a 1/3 Interest in the Crosby-Malkin

Crosby and Malkin sell to Staal a 1/3 interest in the Crosby-Malkin partnership. Staal will pay Crosby and Malkin each personally, $ 60,000 for admission into the partnership. Before this transaction, Crosby and Malkin show capital balances of $ 45,000 each. The journal entry to record the admission of Staal will

A) show a debit to Cash of $ 120,000.
B) not show a debit to Cash.
C) show a debit to Malkin, Capital for $ 60,000.
D) show a credit to Staal, Capital for $ 120,000.