Mace and Bowen are partners and share equally in income or loss. Mace's current capital balance is $183,000 and Bowen's is $160,000. Mace and Bowen agree to accept Kent with a 30% interest in the partnership. Kent invests $163,000 in the partnership. The balances in Mace's and Bowen's capital accounts after admission of the new partner equal: Multiple Choice Mace $177,400; Bowen $154,400. Mace $183,000; Bowen $171,200. Mace $183,000; Bowen $160,000. Mace $188,600; Bowen $165,600. Mace $194,200; Bowen $160,000