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 partnership's 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 $15,000, $40,000 $30,000 .b $30,000 $80,000 $60,000 .C $15,000,$12,000,$8,000 .d $15,000 $16,000,$20,000