Hickory and Dickory are in partnership with a capital of £500,000 and £400,000 and sharing profits in the ratio 2:1, respectively. On 1.1.2012 they admit Dock, with a capital of £300,000, to a fourth share of the partnership profits. A property, recorded in the books at £280,000, has a market value on 1.1.2012 of £400,000. Explain what you would suggest to protect the interests of the existing partners, given they wish to keep property reported at £280,000.