7. Elkins and Landry are partners who share income and losses in the ratio of 3:2, respectively. On August 31, their capital balances were: Elkins, $140,000 and Landry, $120,000. On that date, they agree to admit Neumark as a partner with a one-third capital interest. If Neumark invests $100,000 in the partnership, what is Elkins's capital balance after Neumark's admittance? a. $120,000 b. $126,667 c. $128,000 d. $140,000