The following information is available on TGR Enterprises, a partnership, for the most recent fiscal year:

Total partnership capital at beginning of the year	$210,000
Partnership net income for the year	$180,000
Withdrawals by partners during the year	$90,000
Additional investments by partners during the year	$90,000

There are three partners in TGR Enterprises: Tracey, Gregory and Rodgers. At the end of the year, the partners' capital accounts were in the ratio of 2:1:2, respectively. Compute the ending capital balances of the three partners.

a. Tracey = $228,000; Gregory = $114,000; Rodgers = $228,000.

b. Tracey = $156,000; Gregory = $78,000; Rodgers = $156,000.

c. Tracey = $106,000; Gregory = $114,000; Rodgers = $106,000.

d. Tracey = $130,000; Gregory = $130,000; Rodgers = $130,000.

e. Tracey = $72,000; Gregory = $36,000; Rodgers = $72,000.

please show work.