Main, Norman, and Peters formed a partnership in 1991, with profits and losses shared equally. As of July 1, 1993, the capital accounts were $120,000, $80,000, and $60,000, respectively. On July 1, 1993, Peters withdrew from the partnership. Peter's interest was purchased with $72,000 of partnership funds. Main and Norman absorbed the bonus paid to Peters. Determine the balances of Main and Norman's capital accounts after the withdrawal. MAIN $ NORMAN $