Capital balances of Chris, Oscar and Tim in the COT partnership are $120,000, $100,000 and $80,000 respectively. The profit and loss ratio is 5:3:2. The SCOT partnership is formed by admitting Susan to the firm with a cash investment of $120,000 for a 25% interest. After the admission of Susan as the partner, SCOT partnership reports: Tim, capital: Choose... Net assets: Choose... $105,000 Susan, capital: $80,000 $405,000 Chris, capital: $100,000 $120,000 Oscar, capital: $83,000 $127,500 $420,000 $104,500