has the following balance sheet at January 1, 2012, prior to the admission 81. The ABCD Partnership has the following balance of new partner, Eden. $ Cash and current assets Land Building and equipment 39,000 234,000 130,000 Liabilities Adams, capital Barnes, capital Cordas, capital Davis, capital Total $ 52,000 26,000 52,000 117,000 156,000 $ 403,000 Total $ 403,000 Eden acquired a 20% interest in the partnership by contributing a total of $71,500 directly to the other four partners. Goodwill is to be recorded. Profits and losses have previously been split according to the following percentages: Adams, 15%; Barnes, 35%; Cordas, 30%; and Davis, 20%. After Eden made his investment, what were the individual capital balances