26) Donkey desires to purchase a one-fourth capital and profit and loss interest in the partnership of Shrek, Fiona, and Muffin. The three partners agree to sell Donkey one-fourth of their respective capital and profit and loss interests in exchange for a total payment $125,000. The payment is made directly to the individual partners. The capital accounts and the respective percentage interests in profits and losses immediately before the sale to Donkey follow: Shrek Fiona Muffin Total Capital Accounts $210,000 130,000 60,000 $400,000 Percentage Interests in Profits and Losses 60% 25 15 All other assets and liabilities are fairly valued above. Immediately after Donkey's acquisition, what should be the capital balances of Shrek, Fiona, and Muffin, respectively? a $157,500; $97,500; $45,000 b) $195,000; $123,750; $56,250 c) $222,500; $138,750; $63,750 d) $260,000; $165,000; $75,000