effect on the capital accounts of Collins and Baker? Young reies from the partnership of Colin Baker and Young. The partners share profits and losses in the ratio of 325, respectively Young's capital balance 520.000, and he receives 525.000 in final settlement What is the O A Collins capital decreases by 53.000 O Colins capital increases by 53,000 OC. Baker's capital decreases by 55.000 OD. Colins capital decreases by 55.000