Sunland Accountants is a partnership with three partners. On February 29, 2024, the three partners, M. Lee, H. Hall, and A. Young, have capital balances of $87,060, $73,740, and $43,800, respectively. The profit and loss ratio is 4:3:1. On March 1, 2024, Hall withdraws from the partnership and the remaining partners agree to pay him $92,160 cash from the partnership assets. After Hall leaves, Lee and Young agree to a 4:2 profit ratio. During the year ended February 28, 2025, the partnership earns a profit of $24,600. Neither Lee nor Young makes any withdrawals because the partnership is short of cash after paying Hall. On March 1, 2025, Lee and Young agree to admit C. Smith to the partnershipkwith a 45% interest for $76,800 cash. After Smith is admitted, the new profit and loss ratio will be 4:2:5 for Lee, Young, and Smith, respectively.

what is the balance in lees and youngs capital accounts after halls leaves the partnership?