Abraham,Bland,and Ahmadi Have a Partnership and Share Profits Equally The Partnership Will Make a Final Cash Settlement with Ahmadi

Abraham,Bland,and Ahmadi have a partnership and share profits equally.All partnership assets are financial assets and are carried on the books at their market value.At the end of the year,Ahmadi announces that he will retire and withdraw from the partnership.Partnership data are as follows: $$\begin{array} { | l | r | } \hline \text { Net assets of partnership: } & \$ 620,000 \\\hline \text { Abraham, capital balance: } & 280,000 \\\hline \text { Bland, capital balance: } & 200,000 \\\hline \text { Ahmadi, capital balance: } & 140,000 \\\hline\end{array}$$ The partnership will make a final cash settlement with Ahmadi at book value.Which of the following is the correct entry?

A) Debit Cash $140,000; credit Ahmadi, Capital $140,000
B) Debit Ahmadi, Capital $140,000; credit Abraham, Capital $140,000
C) Debit Ahmadi, Capital $140,000; credit Cash $140,000
D) Debit Abraham, Capital $70,000; debit Bland, Capital $70,000; credit Cash $140,000