On January 28, 2021, prior to commencement of liquidation of Lara, Sara & Yara LLP, the partnership had total liabilities of $40,000 and partners capital account credit balances of $60,000 for Lara, $80,000 for Sara, and $30,000 for Yara. There were no loans to or from partners in the partnerships accounting records. The partners shared net income and losses in the ratio: 3:5:2 respectively. the Capital per unit of income sharing ratio respectively would be:

a. $8,000, $12,000, $15,000.

b. $30,000, $40,000, $15,000.

c. $20,000, $16,000, $15,000.

d. $60,000, $80,000, $30,000.

The partnership contract of Lowell & Martin LLP provided for salaries of $45,000 to Lowell and $35,000 to Martin, with any remaining income or loss divided equally. During 2005, pre-salaries income of Lowell & Martin LLP was $100,000, and both Lowell and Martin withdrew cash from the partnership equal to 80% of their salary allowances. During 2020, Lowells equity in the partnership:

Select one or more:

a. Increased more than Martins equity.

b. Decreased more than Martins equity.

c. Decreased the same amount as Martins equity.

d. Increased the same amount as Martins equity.