When Danny withdrew from John, Daniel, Harry, and Danny, LLP, he was paid $80,000, although his capital account balance was only $60,000. The four partners shared net income and losses equally. The journal entry to record the effect on John's capital due to Danny's withdrawal would include: 

A: $5,000 debit to John, capital; 

B: $20,000 debit to John, capital; 

C: $6,667 debit to John, capital; 

D: $5,000 credit to John, capital; 

E: $6,667 credit to John, capital