The capital account balances for Donald & Hanes LLP on Jan. 1, 2015 were as follows:

Donald, capital - $200,000

Hanes, capital - $100,000

Donald and Hanes share net income and losses ration of 3:2 respectively. The partners agree to admit May to the oartnership with a 35% interest in the partnership capital and net income. May invested $100,000 cash and no goodwill was recognized.

A) what is the balance of May's capital account after the new partnership is created?

B) what is the balance of Hane's capital account after the new partnership is formed?

C) what is the balance of Donald's capital account after the new partnership is formed?

D) what is the new total balances of the partnership accounts?