Ken, Len and Mon formed a partnership on January 1, 2022, with each partner contributing P100,000 cash. Although the partnership agreement provided that Mon receive salary of P5,000 per month for managing the partnership business. Mon has never withdrawn any money from the partnership. Ken withdrew P20,000 in each of the years 2022 and 2023, and Len invested an additional P40,000 in 2023. Due to an oversight, the partnership has not maintained formal accounting records, but the following data as of December 31,2023 is available: - The partners agree that income for 2023 was about half of the total income for the first two years of operations. - Although profits were not divided in 2023, the partnership agreement provides that profits, after allowance for Mon's salary, are to be divided each year on the basis of beginning of the year capital balances. For the year ended December 31,2023 , what are the capital balances of the partners