R and S are partner, sharing profit & losses equally. They Admitted K as new partner for \(\frac{1}{4}\)^th share in profit. On this occasion, Goodwill of the firm valued at Rs. 1,20,000 and K brought Rs. 60,000 for his capital and Rs. 20,000 for goodwill in cash. What entry will be passed for the receipt of capital and goodwill at the time of admission-

Option	Particulars		L.F.	Amount (Rs.)	Amount (Rs.)
(A)	Cash A/c	Dr.		80,000
	To K's Capital A/c				80,000
(B)	Bank/Cash A/c	Dr.	80,000
	To Premium for Goodwill A/c				20,000
	To K's Capital A/c				60,000
(C)	Cash A/c	Dr.		90,000
	To Premium for Goodwill A/c				20,000
	To K's Capital A/c				60,000
	To K's Current A/c				10,000
(D)	No Entry