The Partnership Shows the Following Capital Balances at the Date

The partnership shows the following capital balances at the date of Mather's withdrawal: Lennon,$168,000,Mather,$76,000,and Starr,$76,000.The partners (Lennon,Mather,and Starr) share income and loss equally.Mather withdraws and is paid $60,000 of cash.How would the partnership record the withdrawal of Mather?

A) Debit Mather,Capital for $76,000 and credit Cash for $76,000.
B) Debit Cash for $76,000 and credit Mather,Capital for $76,000.
C) Debit Mather,Capital for $76,000,credit Lennon,Capital for $8,000,credit Starr,Capital for $8,000,and credit Cash for $60,000.
D) Debit Cash for $16,000,credit Starr,Capital for $8,000,and credit Lennon,Capital for $8,000.
E) Debit Starr,Capital for $8,000,debit credit Lennon,Capital for $8,000,and credit Cash for $16,000.