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 $60,000 for admission into the organization. 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.