Mace and Bowen are partners and share equally In Income or loss. Mace's current capital balance is $165,000 and Bowen's is $145,000. Mace and Bowen agree to accept Kent with a 30% interest in the partnership. Kent Invests $145.000 In the partnership. The balances In Mace's and Bowen's capital accounts after admission of the new partner equal: Mace $160750: Bowen $140750. Mace $169.250: Bowen $149.250. Mace $165,000: Bowen $145.000. Mace $165.000: Bowen $153.500. Mace $173 500: Bowen $145,000