(Adjustment of Capitals) Devin, Marco and Ethan were partners sharing profit and losses in the ratio of 3: 2: 1. On Marco retirement their capital showed the following balances: Devin = $1,00,000 Marco = $50,000 Ethan $50,000 = Devin and Ethan decided to share future profits and losses equally. Marco was to be paid and it was decided that Devin and Ethan would bring in sufficient cash so as to pay Marco and make their capitals proportionate to their new profit sharing ratio. Show the necessary adjustments