Peters and Chong are partners and share equally in income or loss. Peters' current capital balance is $140,000 and Chong's is $130,000. Peters and Chong agree to accept Aaron with a 30% interest in the partnership. Aaron invests $98,000 in the partnership. The balances in Peters's and Chong's capital accounts after admission of the new partner equal:

Peters $140,000; Chong $130,000.

Peters $146,200; Chong $136,200.

Peters $145,000; Chong $135,000.

Peters $133,800; Chong $123,800.

Peters $166,027; Chong $156,027.