80. The ABCD Partnership has the following balance sheet at January 1, 2012, prior to the admission of new partner, Eden. $ 39,000 234,000 130,000 Cash and ourrent assets $ 52,000 26,000 52,000 117,000 156,000 $ 403,000 Liabilities Adams, capital Barnes, capital Cordas, capital Davis, capital Land Building and equipment Total $ 403,000 Total Eden acquired a 20% interest in the partnership by contributing a total of $71,500 directly to the other four partners. No goodwill is to be recorded. Profits and losses have previously been split according to the following percentages: Adams, 15%, Barnes, 35%, Cordas, 30%, and Davis, 20%. After Eden made his investment, what were the individual capital balances