A local dental partnership has been liquidated and the final capital balances are as follows:

Atkinson, capital (40% of all profits and losses)	$ 65,000
Kaporale, capital (30%)	25,000
Dennsmore, capital (20%)	(41,000	)
Rasputin, capital (10%)	(49,000	)

If Rasputin contributes additional cash of $27,000 to the partnership, what should happen to it? (Do not round intermediate calculations.)

Cash Distribution:

Atkinson

Kaporale

Dennsmore

Rasputin