ADK is a partnership with three partners. On February 29, 2024, the three partners, A. Kumar, A. Deol, and A. Kassam, have capital balances of $85,000, $72,000, and $43,000, respectively. The profit and loss ratio is 4:3:1. On March 1, 2024, Deol withdraws from the partnership and the remaining partners agree to pay him $90,000 cash from the partnership.

Journalize the withdrawal of Deol from the partnership. What are the balances in Kumar's and Kassam's capital accounts after Deol leaves the partnership on March 1, 2024? (10 marks)