Mace and Bowen are partners and share equally in income or lossMace's current capital balance is $174,000 and Bowen's is $152,500Mace and Bowen agree to accept Kent with a 30interest in the partnershipKent invests $154,000 in the partnership. The balances in Mace's and Bowen's capital accounts after admission of the new partner equal.

Mace 178,925 Bowen 157,425

Mace 174,000 Bowen 162,350

Mace 170,000 Bowen 152,000

Mace 183,850 Bowen 152,500

Mace 169,075 Bowen 147,575