12.6 Withdrawal of a Partner Stan, Laurel and Hardy have capital balances of $180,000, $190,000 and $130,000 respectively when Stan and Laurel agree to buy Hardy's share of the business using partnership assets. The current profit or loss ratio is 3:2:1, respectively. Hardy is paid $160,000. Once the transaction has been recorded, Stan's capital balance will be $165,000. $198,000. $162,000. $195,000. Save for Later: Submit Answer