7. The two partners of Adonis & Brutus LLP share net income and losses in the ratio of 7 : 3, respectively. On February 1, 2005, their capital account balances were as follows:

Adonis $70,000 Brutus 60,000 Adonis and Brutus agreed to admit Cato as a partner on February 1, 2005, with a onethird interest in the partnership capital and net income or losses for an investment of $50,000. The new partnership will begin with total capital of $180,000. Immediately after Cato’s admission to the partnership, the capital account balances of Adonis, Brutus, and Cato, respectively, are:

a. $60,000, $60,000, $60,000.

b. $63,000, $57,000, $60,000.

c. $63,333, $56,667, $60,000.

d. $70,000, $60,000, $50,000.

e. Some other amounts.