Crane Accountants is a partnership with three partners. On February 29, 2024, the three partners, M. Harrin, H. Robinson, and A. Garcia, have capital balances of $82,980,$70,260, and $42,000, respectively. The profit and loss ratio is 4:3:1. On March 1, 2024, Robinson withdraws from the partnership and the remaining partners agree to pay him $87,840 cash from the partnership assets. After Robinson leaves, Harrin and Garcia agree to a 4:2 profit ratio. During the year ended February 28, 2025, the partnership earns a profit of $23,400. Neither Harrin nor Garcia makes any withdrawals because the partnership is short of cash after paying Robinson. On March 1, 2025, Harrin and Garcia agree to admit C. Lee to the partnership with a 45% interest for $73,200 cash. After Lee is admitted, the new profit and loss ratio will be 4:2.5 for Harrin, Garcia, and Lee, respectively