A local dental partnership has been liquidated and the final capital balances are as follows: Atkinson, capital (40% of all profits and losses) $ 72,000 Kaporale, capital (30%) 32,000 Dennsmore, capital (20%) (52,000 ) Rasputin, capital (10%) (52,000 ) If Rasputin contributes additional cash of $27,000 to the partnership, what should happen to it? (Do not round intermediate calculations.)