On November 1, Audrey and Shon formed a partnership with Audrey contributing land valued at 180,000 and a building valued at 265,000. Shon contributed 195,000 in cash. The partnership assumed the mortgage on Audrey's property of 130,000. Profits and losses are to be shared equally. What are the capital balances of Audrey and Shon, respectively, after recording these transactions?

A. 315,000 and 195,000 B. 380,000 and 130,000 C. 445,000 and 195,000 D. 255,000 and 255,000