4. The capital accounts of the partnership of New, Sha, and Jac on June 1, 2016, are...

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4. The capital accounts of the partnership of New, Sha, and Jac on June 1, 2016, are presented, along with their respective profit and loss ratios:

New $139,200 1/2 Sha 208,800 1/3 Jac 96,000 1/6

$444,000

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