Dawn, Garret and Josh have partnership capital account balances of $225200, $450000 and $105400, respectively. The income sharing ratio is Dawn, 50%; Garret, 40%; and Josh, 10%. Dawn desires to withdraw from the partnership and it is agreed that partnership assets of $195400 will be used to pay Dawn for her partnership interest. The balances of Garrets and Joshs Capital accounts after Dawns withdrawal would be