4. Fin and Rho have capital balances of $100,000 and $80,000, respectively, and they share profits equally. The partners agree to accept Che for a 25 percent interest in capital and profits for her investment of $90,000. If goodwill is recorded, the capital account balances of Fin and Rho immediately after Che’s admittance to the partnership will be:

a Fin, $100,000; Rho, $120,000 b Fin, $111,250; Rho, $91,250 c Fin, $145,000; Rho, $125,000 d Fin, $120,000; Rho, $120,000