Required information Assume the partnership of Dean, Hardin, and Roth has been in existence for a number of years. Dean decides to withdraw from the partnership when the partners' capital balances are as follows: Profit Capital and Balance Loss Partner Ratio Dean Hardin Roth $60,000 15,000 25,000 40% 30 20% An appraisal of the business and its property estimates the fair value to be $ 100,000 Dean has agreed to receive $64,000 in exchange for his partnership interest. What are the remaining partners' capital balances after Dean's interest is dissolved, assuming the bonus method is applied