The following balance sheet information is for the partnership of Abel, Boule, and Cayman: Cash $ 210,000 Liabilities $ 510,000 Other assets Abele, Capital (40%) Boule, Capital (40%) Cayman, Capital (20%) 1,500,000 300,000 480,000 420,000 $1,710,000 $1,710,000 Figures shown parenthetically reflect agreed profit and loss sharing percentages. If assets on the initial balance sheet are fairly valued, Abele and Boule consent and Dann pays Cayman $225,000 for his interest; the revised capital balances of the partners would be O Abele, $300,000; Boule, $480,000; Dann, $420,000. O Abele, $315,000; Boule, $495,000; Dann, $450,000. O Abele, $300,000; Boule, $570,000; Dann, $450,000. O Abele, $315,000; Boule, $495,000; Dann, $420,000.