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The ABCD Partnership has the following balance sheet at January 1, 2013, prior to the admission of new partner, Eden. Cash and current assets $

The ABCD Partnership has the following balance sheet at January 1, 2013, prior to the admission of new partner, Eden.

Cash and current assets

$ 39,000

Liabilities

$ 52,000

Land

40,000

Adams, Capital

26,000

Building and equipment

89,000

Barnes, Capital

32,000

Cordas, Capital

17,000

Davis, Capital

41,000

Total

$168,000

Total

$168,000

Eden contributed $30,000 in cash to the business to receive a 20% interest in the partnership. Goodwill was to be recorded. The four original partners shared all profits and losses equally. After Eden made his investment, what were the individual capital balances?

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