X and Y Cannot Agree on a Goodwill Figure

X and Y cannot agree on a goodwill figure. However they agree to allow Z to join, if he gives £60,000
To the partnership. At present the net assets of the partnership are worth £40,000. They have agreed
That Z will be entitled to 50% of the business, X 30% and Y 20% after Z joins. X and Z shared profits
To this point in the ratio 3:2. What will the double entry be to record the introduction of the £60,000.

A) Dr. Bank account £60,000 Cr. Capital account X £6,000
Cr) Capital account Y £4,000
Cr) Capital account Z £50,000
B) Dr. Bank account £60,000 Cr. Current account X £6,000
Cr) Current account Y £4,000
Cr) Current account Z £50,000
C) Dr. Bank account £60,000 Cr. Capital account X £18,000
Cr) Capital account Y £12,000
Cr) Capital account Z £30,000
D) Dr. Bank account £60,000 Cr. Current account X £18,000
Cr) Current account Y £12,000
Cr) Current account Z £30,000