Capital balances and profit-sharing percentages for the partnership of Man, Eme, and Fot partnership on January 1, 2021, are as follows: Man Capital (36%) 140,000 Eme Capital (24%) 100,000 Fot Capital (40%) 160,000 Total 400,000 On January 3, 2021, the partners agree to admit Box into the partnership for a 25% interest in the capital and earnings for his investment in the partnership of $120,000. Partnership assets are not to be revalued. Determine the capital balances of Man, Eme, Fot, and Box immediately after the admission of Box