Mary, Ann, and Beth are partners. Their capital balances are, $23,000; $41,000; and $30,000, respectively. As per the partnership agreement, Mary receives a profit share of 2/9; Ann has 4/9; and Beth has 3/9. Beth withdraws from the partnership by receiving $23,000. What will be the impact of this transaction on the journal entries?

A) Cash will be debited for $30,000.
B) Mary, Capital will be debited for $7000.
C) Ann, Capital will be credited for $7000.
D) Beth, Capital will be debited for $30,000.


D) Beth, Capital will be debited for $30,000.
The debit entry to Beth, Capital account will close her capital account. There is a bonus of
7000 to the remaining partners since Beth received less than the book value of her capital account, and the 7000 will be divided between Mary and Ann according to their profit share.

Business

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