Mace and Bowen are partners and share equally in income or loss. Mace's current capital balance is $$174,000$ and Bowen's is $$152,500.$ Mace and Bowen agree to accept Kent with a $30\%$ interest in the partnership. Kent invests $$154,000$ in the partnership. The balances in Mace's and Bowen's capital accounts after admission of the new partner equal: aMace $$174,000$; Bowen $$152,500.$ bMace $$178,925$; Bowen $$157,425.$ cMace $$169,075$; Bowen $$147,575.$ dMace $$183,850$; Bowen $$152,500.$ eMace $$174,000$; Bowen $$162,350.$