Mace and Bowen are partners and share equally in income or loss. Mace's current capital balance is $195,000 and Bowen's is $170,000. Mace and Bowen agree to accept Kent with a 30% interest in the partnership. Kent invests $175,000 in the partnership. The balances in Mace's and Bowen's capital accounts after admission of the new partner equal:
Mace $195,000; Bowen $170,000.
Mace $188,500; Bowen $163,500.
Mace $195,000; Bowen $183,000.
Mace $208,000; Bowen $170,000.
Mace $201,500; Bowen $176,500.