P, Q, and R are partners in a firm sharing profits and losses in the ratio of 3:2:1. R retires and the balance in his capital A/c after making necessary adjustments works out to be ₹60,000. However P and Q agreed to pay him ₹75,000 in full settlement of his claim. Then the amount to be debited to P's capital A/c would be:

LIST I		LIST II
A	Goodwill written off	I	Credit side of Profit and Loss A/c
B	Partner's Salary	II	Debit side of Partner's Capital A/c
C	Bad Debts Recovered	III	Debit side of Profit and Loss A/c
D	Manager's Commission	IV	Credit side of Partner's Capital A/c

The Correct Option is A