On June 30, 2012, Aida, Lorna and Fe formed a partnership by combining their separate business proprietorship. Aida contributed cash of P75,000. Lorna contributed property with a P54,000 carrying amount, a P60.000 original cost, and P120.000 fair value. The partnership accepted responsibility for the P52.500 mortgage attached to the property. Fe contributed equipment with a P45,000 carrying amount, a P112.500 original cost, and P82.500 fair value. The partnership agreement specifies that profits and losses are to be shared equally but is silent regarding capital contributions Who among the partners has the largest capital balance? a. Lorna b Fe All capital account balances are equal d. Aida