Lee retires from the partnership of James, Green, and Lee. The partners share profits and losses in the ratio of 4:3:3, respectively. Lee's capital balance is $33,000, and he receives $40,000 in final settlement. What is the effect on the capital accounts of James and Green? O A. James' capital decreases by $4,000. B. James' capital increases by $4,000. C. Green's capital decreases by $7,000. O D. James' capital decreases by $7,000