A,B and C have a partnership as follows: $150,000 Capital balances Profit/Loss percent $60,000 30% $40,000 30% non 40% Partner retires and the partnership pays him $45,000 what is the balance is Partner A Capital account after the sale and assuming Goodwill is recognized by Partner Conly Select one: ea $75,000 O b. $60,000 . $65,000 O d. $72,000