Simonsen,Paulson,and Richardson Are Partners in a Firm with the Following

Simonsen,Paulson,and Richardson are partners in a firm with the following capital account balances: $$\begin{array} { | l | l | } \hline \text { Simonsen } & \$ 40,000 \\\hline \text { Paulson } & 180,000 \\\hline \text { Richardson } & 120,000 \\\hline\end{array}$$ Paulson is retiring from the partnership on December 31,2018.The profit-and-loss-sharing ratio among Simonsen,Paulson,and Richardson is 1:3:2,in the order given.Paulson is paid $100,000 cash in full compensation for her capital account balance.Which of the following journal entries would the firm record for this transaction? (Round the final answer to the nearest dollar.)

A) $$\begin{array} { | c | c | c | } \hline \text { Paulson, Capital } & 100,000 & \\\hline \text { Cash } & & 100,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Paulson, Capital } & 180,000 & \\\hline \text { Cash } & & 100,000 \\\hline \text { Simonsen, Capital } & & 26,667 \\\hline \text { Richardson, Capital } & & 53,333 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | l | } \hline \text { Cash } & 180,000 & \\\hline \text { Paulson, Capital } & & 180,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Paulson, Capital } & 180,000 & \\\hline \text { Simonsen, Capital } & & 40,000 \\\hline \text { Richardson, Capital } & & 40,000 \\\hline \text { Cash } & & 100,000 \\\hline\end{array}$$