Mace and Bowen are partners and share equally in income or loss. Mace's current capital balance is $186,000 and Bowen's is $162,500. Mace and Bowen agree to accept Kent with a 30% interest in the partnership. Kent invests $166,000 in the partnership. The balances in Mace's and Bowen's capital accounts after admission of the new partner equal: Multiple Choice Mace $197,650, Bowen $162,500. Mace $186,000; Bowen $162.500. Mace $186,000; Bowen $174350 Mace $180,175; Bowen $156,675 Mace $191,825, Bowen $168,325