pls explain calculations

9,000 On June 30, 2020, the balance sheet for the partnership of Al, Carl, and Paul, together with their respective profit and loss ratios, were as follows: Total assets $180,000 Al, Note payable AI, Capital (20%) 42,000 Carl, Capital (20%) 39,000 Paul, Capital (60%) 90,000 Al has decided to retire from the partnership. By agreement, the assets are to be adjusted to their fair value of $210,000 at June 30, 2020. It was agreed that the partnership would pay Al $62,100 cash for Al's partnership interest, including the load due Al, which is to be repaid in full. No goodwill is to be recorded. After Al's retirement, what is the balance of Paul's capital account? Answer: 104175