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Use the following information for questions 3 and 4. A summary balance sheet for the Able, Baker, and Charlie partnership appears below. Able, Baker, and Charlie share profits and losses in a ratio of 2:3:5, respectively. Assets Cash Inventory Marketable securities Land Building-net Total assets $ 100,000 125,000 200,000 100,000 500,000 $1,025.000 Equities Able, capital Baker, capital Charlie, capital $ 425,000 400,000 200,000 Total Equities $1,025,000 The partners agree to admit Delta for a one-fifth interest. The fair market value of partnership land is appraised at $200,000 and the fair market value of inventory is $175,000. The assets are to be revalued prior to the admission of Delta and there is $30,000 of goodwill that attaches to the old partnership. 3. By how much will the capital accounts of Able, Baker, and Charlie increase, respectively, due to the revaluation of the assets and the recognition of goodwill? 4. How much cash will Delta have to invest to acquire a one-fifth interest