Need to see steps to work this

Partners Allen, Baker, and Coe share profits and losses 50:30:20, respectively. The balance sheet at April 30, 2011, follows: Assets Equities Cash Other assets $ 40,000 360,000 Accounts payable Allen capital Baker capital Coe capital $100,000 74,000 130,000 96,000 $400,000 $400.000 The assets and liabilities are recorded and presented at their respective fair values. Jones is to be admitted as a new partner with a 20% capital interest and a 20% share of profits and losses in exchange for a cash contribution. No goodwill or bonus is to be recorded. How much cash should Jones contribute? a $60,000 $72,000 $75,000 d $80,000