Note: Question 64 is a Kaplan CPA Review Question) On June 30, the balance sheet for the partnership of Wine, Burbon and Limoncello, together with their respective profit and loss ratios, was as follows: Assets, at cost Wine, Loan $300,0 $15,000 70,000 65,00 Wine, capital (20%) Burbon, capital (20%) Limoncello, capital (60%) Total 150,00 $300,0 Wine has decided to retire rom the partnership and by mutual agreement the assets are to be a usted to their fair alue S 60 at? e It was agreed that the partnership would pay Wine $102.000 cash for his partnership interest exclusive of his loan which is to be repaid In full No goodwill is to be recorded in this transaction. After Wine's retirement, and before the loan is repaid, what are the capital account balances of Burbon and Limoncello, respectively? ? $65,000 and $150,000 O $72.000 and $171000 0 $73 000 and $174.000