The capital account for the partnership of A and B at March 31, 2020 are as follows:

A, Capital - 80,000 B, Capital - 40,000

The partners share profits and losses in the ratio of 3:2 respectively.

The partnership decided to admit C as a partner with 1/3 interest in the capital and profits and losses upon his contribution of P30,000. Immediately after C's admission, what should be the capital balances of A, B, and C respectively, assuming bonus is to be recognized?

a.66,667; 33,333; 50,000

b. 50,000, 50,000, 50,000

c. 68,000; 32,000; 50,000

d. 60,000, 60,000, 60,000