On December 31, 2008, A and B who share profits and losses equally, have capital balances of P170,000 and P200,000, respectively. They agree to admit C for a one third interest in the capital and profits for his investment of P200,000. Partnership net assets are not to be revalued. Capital accounts of A, B and C, respectively, immediately after C's admission to the partnership are:

a. P170,000, P200,000; P200,000 c. P165,000; P195,000; P200,000

b. P175,000; P205,000; P190,000 d. P185,000; P215,000; P200,000