Summer, Tipper and Lotus have the following capital balances; $40,000, $70,000 and $30,000 respectively. The partners share profits and losses 20%, 40%, and 40% respectively. Tipper retires and is paid $81,000 based on an independent appraisal of the business. If the goodwill method is used, what is the capital balance after Tipper has been paid for

a. Summer

b. Lotus

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