Assume that A, B and C have a capital of OMR 165000, OMR 70000 and 125000 respectively. Assuming the income ratios are 4:3:2 respectively D acquires one 28% ownership (capital) interest in the partnership by making a cash investment of 90,000.

The closing balance of A, capital after admission of D will be:

Select one:

a. OMR36000

b. OMR109000

c. OMR90000

d. OMR54000