3. On December 31, 2016, Tin and Web, who share profits and losses equally, have capital balances of $170,000 and

$200,000, respectively. They agree to admit Zen for a one-third interest in capital and profits for his investment of $200,000. Partnership net assets are not to be revalued. Capital accounts of Tin, Web, and Zen, respectively, immediately after Zen’s admission to the partnership are:

a $170,000, $200,000, and $200,000 b $165,000, $195,000, and $200,000 c $175,000, $205,000, and $190,000 d $185,000, $215,000, and $200,000