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Problem 1: If one of three partners withdraws from a partnership and takes out of the partnership cash in excess of her capital account balance, the withdrawal of the partner would be recorded:
a. With a debit to the withdrawing partner's capital account that is equal to the cash credit
b. With a credit to the remaining partners' capital accounts to compensate them for the excess cash withdrawn.
c. With a debit to the remaining partners' capital accounts just large enough to compensate for the cash credit in excess over the withdrawing partner's capital balance.
d. With a debit to the withdrawing partner's withdrawals account.
e. No recording until the withdrawing partner repays the partnership for the excess cash credit.
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