Mace and Bowen are partners and share equally in income or loss. Mace's current capital balance is $135,000 and Bowen's is $120,000. Mace and Bowen agree to accept Kent with a 30% interest in the partnership. Kent invests $115,000 in the partnership. The balances in Mace's and Bowen's capital accounts after admission of the new partner equal Multiple Choice () Mace $135,000; Bowen $120,000 Mace $137.000; Bowen $122,000. 1000, Bowen $118,000. Mace $139,000; Bowen $120,000. Mace $135,000; Bowen $124,000